Summary of changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

04/26/2010

Name: Bill

Beard

Office Symbols: TAS:TAS:LITC
Phone Number:

202-622-8972

Summary of Changes
2011
1. Clarified when clinics may count volunteer services and donated salary as matching funds, and how to
determine the value.
2. Revised the Interim and Year-End Report Forms and Instructions to help clinics better capture the nature of their
work.
3. Added additional instructions for completing standard Form 424 and 425 to address questions received by the
Program Office this year.
4. Added new form requesting clinics provide advocacy information.
5. Provided a sample form as a tool to allow clinics to track their volunteer / pro bono time.
2010
1. Added the expanded new standard Form 424.
2. Added the new Form 425, Federal Financial Report which replaced the Form 269, Financial Status Report.
3. Revised the LITC Report Form and Supplemental Issue Form and included written instructions.
4. Combined provisions of certifications and assurances into one document and required clinics to indicate their
agreement on the application Form 424.
5. Clarified who is required to attend the LITC Conference.
6. Clarified the context in which clinics are allowed to prepare returns and other documents, and emphasizing that
clinics cannot charge a separate fee, even if it is nominal, for the preparation of returns and other documents to be
filed with the IRS.
2009
1. Clarified the charge of expenses related to attendance at the annual LITC Conference
2. Clarified the allowability of refreshment and memorabilia purchases;
3. Eliminated the redundant requirement to provide a complete financial narrative when clinics are required to
already required to provide an itemization and explanation of actual program costs for all expenses.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

REG-345675-08

RP 2009-134

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words

+/- 20,000

+/- 500

Attachments

+/- 1

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

Name:

04/26/2010

(Continued)

Bill Beard

Office Symbols: TAS:TAS:LITC
Phone Number:

Additional Information:

2

202-622-8972