Revenue Procedure 2013-9, Determination Letters and Rulings on Exempt Status of Organizations under §§ 501 and 521

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
RP_2012-11.pdf	Supplementary Document	Uploaded 2013-08-28	Available
RP_2013-9.pdf	Supplementary Document	Uploaded 2013-08-28	Available
1545-2080_SS_AUG2013.doc	Supporting Statement A	Uploaded 2013-08-29	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
179407	Revenue Procedure 2013-9		Modified

ICR Details

OMB Control No: 1545-2080	ICR Reference No: 201307-1545-062
Status: Historical Inactive	Previous ICR Reference No: 201006-1545-013
Agency/Subagency: TREAS/IRS	Agency Tracking No: GJS for MB
Title: Revenue Procedure 2013-9, Determination Letters and Rulings on Exempt Status of Organizations under §§ 501 and 521
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Not subject to PRA and continue	Conclusion Date: 12/06/2013
	Date Received in OIRA: 08/29/2013
Terms of Clearance: After an internal review by Treasury and subsequent consultation with OMB, it was determined that this collection is not subject to the PRA.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2013	36 Months From Approved	12/31/2013
Responses	20	0	20
Time Burden (Hours)	200	0	200
Cost Burden (Dollars)	0	0	0

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Abstract: This revenue procedure sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521 of the Internal Revenue Code. Determination letters and rulings are issued in response to applications for recognition of exemption from Federal income tax. These procedures also apply to revocation or modification of determination letters or rulings.

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Authorizing Statute(s): US Code: 26 USC 501(C) Name of Law: Exemption from Tax on Corporations, Certain Trusts, etc
   US Code: 26 USC 6110 Name of Law: Public Inspection of Written Determinations
  

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:
	78 FR 16048	03/13/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 53501	08/29/2013
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Revenue Procedure 2013-9

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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: 08/29/2013

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