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

ICR 201112-1545-030

OMB: 1545-1942

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2012-04-26
Supplementary Document
2008-11-26
IC Document Collections
ICR Details
1545-1942 201112-1545-030
Historical Active 200811-1545-020
TREAS/IRS EC-1545-1942-030
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes
Extension without change of a currently approved collection   No
Regular
Approved with change 04/27/2012
Retrieve Notice of Action (NOA) 01/19/2012
Agency modified supporting statement to reflect public comment.
  Inventory as of this Action Requested Previously Approved
04/30/2015 36 Months From Approved 04/30/2012
182,500 0 182,500
3,041 0 3,041
0 0 0

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.

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
  
None

Not associated with rulemaking

  76 FR 55742 09/08/2011
77 FR 2131 01/13/2012
Yes

1
IC Title Form No. Form Name
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes

  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
No
No

$0
No
No
No
No
No
Uncollected
Patricia Zweibel 202 622-5020

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
01/19/2012


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