REG-140029-07 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions - (Previously Notice 2006-96)

Forms and Documents

Document Name	Status
REG-140029-07_Sup Stmnt.doc Supporting Statement A	2009-01-30
REG-140029-07_NPRM.pdf Supplementary Document	2009-01-21

IC Document Collections

IC ID	Document Title	Status
19676	REG-140029-07 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions (Previously Notice 2006-96)	Modified

ICR Details

OMB Control No: 1545-1953	ICR Reference No: 200901-1545-024
Status: Historical Active	Previous ICR Reference No: 200511-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1953-024
Title: REG-140029-07 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions - (Previously Notice 2006-96)
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: 04/14/2009
	Date Received in OIRA: 02/11/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2012	36 Months From Approved	04/30/2009
Responses	201,920	0	36,285
Time Burden (Hours)	226,419	0	15,629
Cost Burden (Dollars)	0	0	0

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Abstract: The information collected under § 170(f)(11) will be used by taxpayers to substantiate claimed charitable contribution deductions in excess of $500; some of the information will be required to be included with the taxpayer's tax return. The information collected under § 170(f)(17) will be used by taxpayers to substantiate claimed charitable contributions of cash, check, or other monetary gifts; the information must be maintained by taxpayers but will not be required to be included with the taxpayer's return.

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Authorizing Statute(s): US Code: 26 USC 170 Name of Law: Charitable, etc., contributions and gifts
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: PL: Pub.L. 109 - 280 1219 Name of Law: Pension Protection Act of 2006

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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 70416	11/20/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 6454	02/09/2009
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
REG-140029-07 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions (Previously Notice 2006-96)

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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	201,920	36,285	165,635	0	0	0
Annual Time Burden (Hours)	226,419	15,629	210,790	0	0	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: Subsection 170(f)(17), added by the PPA, established a new recordkeeping requirement for taxpayers claiming a charitable contribution deduction for cash, check, or other monetary gift. Prior to the change in the law, taxpayers could rely on self-created written records; however, after the change in the law, taxpayers must maintain a bank record or written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution. Because taxpayers can no longer rely on self-created written records, the addition of (f)(17) increased taxpayers' burden. The overall burden hours were increased to 226,419.

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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)? No

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: 02/11/2009

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