Short Form Return of Organization Exempt From Income Tax

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Schedule N (Form 9 Sch N_Liquidation, Termination, Dissolution or Significant Disposition of Assets	Form	New	Available
Form Schedule L (Form 9 Sch L_Transactions with Interested Persons	Form	New	Repair queued
Form Schedule G (Form 9 Sch G_Supplemental Information Regarding Fundraising or Gaming Activities	Form	New	Available
Form Schedule E (Form 9 Sch E_Schools	Form	New	Available
Form Schedule C (Form 9 Sch C_Political Campaign and Lobbying Activities	Form	New	Available
Form Schedule B (Form 9 Sch B_Schedule of Contributors	Form and Instruction	New	Available
Form Schedule A (Form 9 Sch A_Public Charity Status and Public	Form	New	Available
Form 990-EZ Short Form Return of Organization Exempt From Income Tax	Form	Modified	Available
F990EZ_Sup Stmnt.doc	Supporting Statement A	Uploaded 2008-12-15	Available
Chgs_F990EZ_2008_Draft.pdf	Supplementary Document	Uploaded 2008-09-15	Available
F990EZ_brdn_busi.PDF	Supplementary Document	Uploaded 2008-09-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
186599	Sch N_Liquidation, Termination, Dissolution or Significant Disposition of Assets	Form	New
186594	Sch L_Transactions with Interested Persons	Form	New
186589	Sch G_Supplemental Information Regarding Fundraising or Gaming Activities	Form	New
186586	Sch E_Schools	Form	New
186584	Sch C_Political Campaign and Lobbying Activities	Form	New
186579	Sch B_Schedule of Contributors	Form and Instruction	New
186552	Sch A_Public Charity Status and Public	Form	New
17893	Short Form Return of Organization Exempt From Income Tax	Form	Modified

ICR Details

OMB Control No: 1545-1150	ICR Reference No: 200809-1545-009
Status: Historical Active	Previous ICR Reference No: 200509-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1150-009
Title: Short Form Return of Organization Exempt From Income Tax
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: 12/18/2008
	Date Received in OIRA: 10/03/2008
Terms of Clearance: The agency is reminded of the importance of clearly explaining significant changes in burden, particularly with respect to program changes vs. adjustments. Prior to resubmiting this ICR, the agency shall develop an accounting of any changes in burden that explains the portion of the change due to program changes due to statute and/or agency discretion, and the portion due to adjustments.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2011	36 Months From Approved	12/31/2008
Responses	890,187	0	124,184
Time Burden (Hours)	43,656,636	0	7,005,220
Cost Burden (Dollars)	0	0	0

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Abstract: Form 990-EZ is needed to determine that IRS section 501(a) tax- exempt organizations fulfill the operating conditions within the limitations of their tax exemption. IRS uses the information from this form to determine if the filers are operating within the rules of their exemption.

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Authorizing Statute(s): US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   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 39089	07/08/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 57407	10/02/2008
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 8

table that charts list of burden

IC Title	Form No.	Form Name
Short Form Return of Organization Exempt From Income Tax	990-EZ	Short Form Return of Organization Exempt From Income Tax
Sch A_Public Charity Status and Public	Schedule A (Form 990 or 990-EZ)	Public Charity Status and Public Support
Sch L_Transactions with Interested Persons	Schedule L (Form 990 or 990-EZ)	Transactions with Interested Persons
Sch C_Political Campaign and Lobbying Activities	Schedule C (Form 990 or 990-EZ)	Political Campaign and Lobbying Activities
Sch G_Supplemental Information Regarding Fundraising or Gaming Activities	Schedule G (Form 990 or 990-EZ)	Supplemental Information Regarding Fundraising or Gaming Activities
Sch N_Liquidation, Termination, Dissolution or Significant Disposition of Assets	Schedule N (Form 990 or 990-EZ)	Liquidation, Termination, Dissolution or Significant Disposition of Assets
Sch B_Schedule of Contributors	Schedule B (Form 990, 990-EZ or 990-PF)	Schedule of Contributors
Sch E_Schools	Schedule E (Form 990 or 990-EZ)	Schools

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ICR Summary of Burden

table that charts list 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	890,187	124,184	0	307,104	458,899	0
Annual Time Burden (Hours)	43,656,636	7,005,220	0	21,515,784	15,135,632	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Form 990-EZ was revised, adding 7 new schedules by request of Tax Exempt and Government Entities-Exempt Organizations Division (TEGE-EO) and 17 line items due to the addition of Part VI. The responses were increased by 288,131 due to the new filing requirements. Due to the revision of Form 990-EZ and addition of Schedules A, B, C, E, G, L and N; the overall responses were increased to 890,187 and the total burden was increased by 36,651,416 hours.

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Annual Cost to Federal Government: $734,165

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: 10/03/2008

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