Proposed Collection; Comment Request for Regulation Project

• Published date: 27 November 2019
• Citation: 84 FR 65460
• Record Number: 2019-25741
• Section: Notices
• Court: Internal Revenue Service,Treasury Department

Federal Register, Volume 84 Issue 229 (Wednesday, November 27, 2019)

[Federal Register Volume 84, Number 229 (Wednesday, November 27, 2019)]
                [Notices]
                [Page 65460]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2019-25741]
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                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                Proposed Collection; Comment Request for Regulation Project
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Notice and request for comments.
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                SUMMARY: The Internal Revenue Service, as part of its continuing effort
                to reduce paperwork and respondent burden, invites the general public
                and other Federal agencies to take this opportunity to comment on
                information collections, as required by the Paperwork Reduction Act of
                1995. The IRS is soliciting comments concerning the substantiation of
                charitable contributions (Sec. 1.170A-13).
                DATES: Written comments should be received on or before January 27,
                2020. to be assured of consideration.
                ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal
                Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
                20224.
                FOR FURTHER INFORMATION: Requests for additional information or copies
                of the information collection should be directed to Sara Covington,
                (202) 317-6038, at Internal Revenue Service, Room 6526, 1111
                Constitution Avenue NW, Washington, DC 20224, or through the internet,
                at [email protected].
                SUPPLEMENTARY INFORMATION:
                 Title: Substantiation of Charitable Contributions.
                 OMB Number: 1545-0754.
                 Regulation Project Number: TD 8002.
                 Abstract: This regulation provides guidance relating to
                substantiation requirements for charitable contributions. Section
                1.170A-13 of the regulation requires donors to maintain receipts and
                other written records to substantiate deductions for charitable
                contributions.
                 Current Actions: There is no changes in the paperwork burden
                previously approved by OMB.
                 Type of Review: Extension of a currently approved collection.
                 Affected Public: Individuals or households, and business or other
                for-profit organizations.
                 Estimated Number of Respondents: 26,000,000.
                 Estimated Time per Respondent: 5 minutes.
                 Estimated Total Annual Burden Hours: 2,158,000.
                 The following paragraph applies to all of the collections of
                information covered by this notice:
                 An agency may not conduct or sponsor, and a person is not required
                to respond to, a collection of information unless the collection of
                information displays a valid OMB control number.
                 Books or records relating to a collection of information must be
                retained as long as their contents may become material in the
                administration of any internal revenue law. Generally, tax returns and
                tax return information are confidential, as required by 26 U.S.C. 6103.
                 Request for Comments: Comments submitted in response to this notice
                will be summarized and/or included in the request for OMB approval. All
                comments will become a matter of public record. Comments are invited
                on: (a) Whether the collection of information is necessary for the
                proper performance of the functions of the agency, including whether
                the information shall have practical utility; (b) the accuracy of the
                agency's estimate of the burden of the collection of information; (c)
                ways to enhance the quality, utility, and clarity of the information to
                be collected; (d) ways to minimize the burden of the collection of
                information on respondents, including through the use of automated
                collection techniques or other forms of information technology; and (e)
                estimates of capital or start-up costs and costs of operation,
                maintenance, and purchase of services to provide information.
                 Approved: November 18, 2019.
                Philippe Thomas,
                IRS Supervisory Tax Analyst.
                [FR Doc. 2019-25741 Filed 11-26-19; 8:45 am]
                BILLING CODE 4830-01-P