U.S. Information Return-Trust Accumulation of Charitable Amounts

Forms and Documents

Document Name	Status
Form 1041-A U.S. Information Return-Trust Accumulation of Charitable Amounts Form and Instruction	Modified
F1041-A_Sup Stmnt.doc Supporting Statement A	2008-05-17
F1041A_brdn_busi.PDF Supplementary Document	2008-05-16

IC Document Collections

IC ID	Document Title	Status
16903	U.S. Information Return-Trust Accumulation of Charitable Amounts Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0094	ICR Reference No: 200805-1545-004
Status: Historical Active	Previous ICR Reference No: 200506-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-0094-004
Title: U.S. Information Return-Trust Accumulation of Charitable Amounts
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: 12/01/2008
	Date Received in OIRA: 08/29/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2011	36 Months From Approved	11/30/2008
Responses	119,936	0	18,000
Time Burden (Hours)	4,396,854	0	675,900
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1041-A is used to report the information required in 26 USC 6034 concerning accumulation and distribution of charitable amounts. The data is used to verify that amounts for which a charitable deduction was allowed are used for charitable purposes.

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Authorizing Statute(s): US Code: 26 USC 6034 Name of Law: Returns by trusts described in section 4947(a)(2) or claiming charitable deductions under section 64
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 14302	03/17/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 50671	08/27/2008
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
U.S. Information Return-Trust Accumulation of Charitable Amounts	1041-A	U. S. Information Return-Trust Accumulation of Charitable Amounts

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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	119,936	18,000	0	0	101,936	0
Annual Time Burden (Hours)	4,396,854	675,900	0	-106,743	3,827,697	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The form revised by deleting 8 code references and adding 3 line items. Better filing figures were supplied as well increasing the responses by 101,936 for a total of 119,936. A program change of -106,743 and an adjustment of +3,827,697 resulted in an overall increase to burden hours of 4,396,854.

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Annual Cost to Federal Government: $11,622

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: 08/29/2008

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