remarks amended,
10/13/87: this collection appears to impose a large burden on small
entities without contributing significantly to protection of the
revenue. As part of your justification for further collection of
information from small entities, you are requested to respond to
the following questions: 1) how is the information actually used by
IRS to ensure that tax exempt organizations pay taxes on nonexempt
activities?, 2) how did IRS determine the threshhold of $25,000
above which a return must be completed?, 3)what proportion of tax
exempt organizations fail to file this form?, 4) what is the
practical consequence of not filing?, 5) what is the reason for the
expected 2.6 million adjustment increase in burden hours during FY
1988 for this collection?, 6) how significant is the revenue
obtained as a result of completion of this form by filers with
gross receipts of less than $50,000?, and 7) why is it important to
IRS and to the federal government to collect information on small
entities for use by States? Remarks amended, effective 10/13/87:
Approved through october 1989 for taxyear 1987 returns with the
understanding that the Department will submit the requested
information by June 1988 in preparation for submission of the
clearance package for the return for taxyear 1988. You may omit
printing the expiration date on this form.
Inventory as of this Action
Requested
Previously Approved
06/30/1988
06/30/1988
08/31/1989
351,415
0
369,630
5,244,498
0
5,244,384
0
0
0
FORM 990 IS NEEDED TO DETERMI THAT IRC
SECTION 501(A) TAX-EXEMPT ORGANIZATIONS FULFILL THE OPERATING
CONDITIONS OF THEIR TAX EXEMPTION. SCHEDULE A (FORM 990) IS USED TO
ELICIT SPECIAL INFORMATION FROM SECTION 501(C)(3) ORGANIZATIONS.
IRS USES THE INFORMATION FROM THESE FORMS TO DETERMINE IF THE
FILERS ARE OPERATING WITHIN THE RULES OF THEIR EXEMPTION.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.