Section 884 of the American Jobs
Creation Act of 1004 (Public Law 108-357) added new paragraph 12 to
section 170(f) for contributions of used motor vehicles, boats, and
airplanes. Section 170(f)(12) requires that a donee organization
provide an acknowledgement to the donor of this type of property
and is required to file the same information to the Internal
Revenue Service. New Form 1098-C may be used as the acknowledgement
and it, or an acceptable substitute, must be filed with the
IRS.
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.