APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(3) OF THE IRC, CONCENT FIXING PERIOD OF LIMITATION UPON ASSESSMENT OF TAX UNDER SECTION 4940 OF THE IRC

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
128211	APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(3) OF THE IRC, CONCENT FIXING PERIOD OF LIMITATION UPON ASSESSMENT OF TAX UNDER SECTION 4940 OF THE IRC Form	Migrated

ICR Details

OMB Control No: 1545-0056	ICR Reference No: 198901-1545-011
Status: Historical Active	Previous ICR Reference No: 198603-1545-029
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(3) OF THE IRC, CONCENT FIXING PERIOD OF LIMITATION UPON ASSESSMENT OF TAX UNDER SECTION 4940 OF THE IRC
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/06/1989
	Date Received in OIRA: 01/27/1989
Terms of Clearance: Approved through September 1989 with the understanding thatIRS will: 1) provide a detailed justification for Schedule A, citing specific legislative and regulatory justification for individual data elements not found in legislation, 2) submit a clearance request for a revised form and instructions developed in response to taxpayer experience wit the current form, and 3) IRS will provide a transition period during which old and new applications are acceptable in order that applicants who may have completed the old application are not required to redo their application in the new form. Finally, the Department should ensure that the OMB number (1545-0056) is added to the Paperwork Reduction Act notice in the next printing.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/1989	09/30/1989	03/31/1989
Responses	40,670	0	40,670
Time Burden (Hours)	2,213,045	0	1,181,210
Cost Burden (Dollars)	0	0	0

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Abstract: FOR 1023 IS FILED BY APPLICANTS SEEKING FEDERAL INCOME TAX EXEMPTION AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3). IRS USES THE INFORMATION TO DETERMINE IF THE APPLICANT IS EXEMPT AND WHETHER APPLICANT IS A PRIVATE FOUNDATION. FORM 872 EXTENDS THE STATUTE OF LIMITATIONS FOR ASSESSING TAX UNDER SECTION 4940.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(3) OF THE IRC, CONCENT FIXING PERIOD OF LIMITATION UPON ASSESSMENT OF TAX UNDER SECTION 4940 OF THE IRC	1023, FORM 872-C

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	40,670	40,670	0	0	0	0
Annual Time Burden (Hours)	2,213,045	1,181,210	0	0	1,031,835	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 01/27/1989

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