Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

Forms and Documents

Document Name	Status
Form Form 4506A Request for Public Inspection or Copy of Exempt or Political Organization IRS Form Form	Modified
F4506A_2009Aug19brdn.PDF Supplementary Document	2009-09-02
F4506A_2009SS.doc Supporting Statement A	2009-09-02

IC Document Collections

IC ID	Document Title	Status
43859	Request for Public Inspection or Copy of Exempt or Political Organization IRS Form Form	Modified

ICR Details

OMB Control No: 1545-0495	ICR Reference No: 200908-1545-038
Status: Historical Active	Previous ICR Reference No: 200606-1545-028
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-0495-038
Title: Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
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: 11/10/2009
	Date Received in OIRA: 09/08/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	36 Months From Approved	11/30/2009
Responses	20,000	0	20,000
Time Burden (Hours)	20,200	0	18,000
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 6104 states that if an organization described in section 501(c) or (d) is exempt from taxation under section 50(a) for any taxable year, the application for exemption is open for public inspection. This includes all supporting documents, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used to request public inspection or a copy of these documents.

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Authorizing Statute(s): US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 501(c) Name of Law: List of exempt organizations
   US Code: 26 USC 501(d) Name of Law: Religious and apostolic organizations
   US Code: 26 USC 501(a) Name of Law: Exemption from taxation
  

Citations for New Statutory Requirements: PL: Pub.L. 109 - 280 1225 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:
	74 FR 23243	05/18/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 45522	09/02/2009
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
Request for Public Inspection or Copy of Exempt or Political Organization IRS Form	Form 4506A	Request for Public Inspection or Copy of Exempt Political Organization IRS Form

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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	20,000	20,000	0	0	0	0
Annual Time Burden (Hours)	20,200	18,000	2,200	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: Internal Revenue Code section 6104 states that if an organization described in section 501(c) or (d) is exempt from taxation under section 50(a) for any taxable year, the application for exemption is open for public inspection. This includes all supporting documents, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used to request public inspection or a copy of these documents. The Pension Protection Act of 2006 (PL 109-280) required that Form 4056A be modified to allow for a copy or inspection of any Form 990-T filed by section 501 (c)(3) organization. This resulted in one new line and one new code reference that increased the burden (2,200 hours) to 20,200 hours.

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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: 09/08/2009

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