Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes

Forms and Documents

Document Name	Status
Supporting Statement_REV 4-26-2012.doc Supporting Statement A	2012-04-26
Notice 2005-44.pdf Supplementary Document	2008-11-26

IC Document Collections

IC ID	Document Title	Status
19661	Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes	Unchanged

ICR Details

OMB Control No: 1545-1942	ICR Reference No: 201112-1545-030
Status: Historical Active	Previous ICR Reference No: 200811-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-1942-030
Title: Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 04/27/2012
	Date Received in OIRA: 01/19/2012
Terms of Clearance: Agency modified supporting statement to reflect public comment.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2015	36 Months From Approved	04/30/2012
Responses	182,500	0	182,500
Time Burden (Hours)	3,041	0	3,041
Cost Burden (Dollars)	0	0	0

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Abstract: The notice provides guidance under new Subsection 170(f)(12) and 6720 regarding how to determine the amount of a charitable contribution for certain vehicles and the related substantiation and information reporting requirements.

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Authorizing Statute(s): US Code: 26 USC 170(f)(12) Name of Law: Contributions of used motor vehicles, boats, and airplanes
   US Code: 26 USC 6720 Name of Law: Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
  

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:
	76 FR 55742	09/08/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 2131	01/13/2012
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes

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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	182,500	182,500	0	0	0	0
Annual Time Burden (Hours)	3,041	3,041	0	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:

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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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 01/19/2012

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