Form 8282, Donee Information Return; Form 8283, Noncash Charitable Contributions, and Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13)

Forms and Documents

Document Name	Status
Form Form 8282 Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions; Form 8283-V, Payment Voucher for Filing Fee Under Section... Form and Instruction	Modified
Form Form 8283-V Payment Voucher for Filing Fee Under Section 170(f)(13) - Form 8283-V Form and Instruction	New
Justification for Change_MAR14.docx Justification for No Material/Nonsubstantive Change	2014-03-25
1545-0908_SS_REV_24MAR2014(1).doc Supporting Statement A	2015-01-12

IC Document Collections

IC ID	Document Title	Status
39875	Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions; Form 8283-V, Payment Voucher for Filing Fee Under Section... Form and Instruction	Modified
210709	Payment Voucher for Filing Fee Under Section 170(f)(13) - Form 8283-V Form and Instruction	New

ICR Details

OMB Control No: 1545-0908	ICR Reference No: 201403-1545-009
Status: Historical Active	Previous ICR Reference No: 201308-1545-037
Agency/Subagency: TREAS/IRS	Agency Tracking No: mb
Title: Form 8282, Donee Information Return; Form 8283, Noncash Charitable Contributions, and Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/25/2015
	Date Received in OIRA: 01/12/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2016	11/30/2016	11/30/2016
Responses	3,145,166	0	3,144,666
Time Burden (Hours)	7,806,097	0	7,805,692
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 170(a)(1) and regulation section 1.170A-13(c) require donors of property valued over $5,000 to file certain information with their tax return in order to receive the charitable contribution deduction. Form 8283 is used to report the required information. Code section 6050L requires donee organizations to file an information return with the IRS if they dispose of the property received within two years. Form 8282 is used for this purpose. Form 8283-V is used to send along with the filing fee that is required if a taxpayer claims a deduction of more than $10,000 for a charitable contribution of an easement on the exterior of a building in a registered historic district.

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Authorizing Statute(s): US Code: 26 USC 170 Name of Law: Charitable, etc., contributions and gifts
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   PL: Pub.L. 109 - 280 1213(c) Name of Law: Pension Protection Act of 2006
  

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 19575	04/01/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 59758	09/27/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions; Form 8283-V, Payment Voucher for Filing Fee Under Section...	Form 8282, 8283	Donee Information Return ,   Noncash Charitable Contributions
Payment Voucher for Filing Fee Under Section 170(f)(13) - Form 8283-V	Form 8283-V	Payment Voucher for Filing Fee Under Section 170(f)(13)

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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	3,145,166	3,144,666	0	0	500	0
Annual Time Burden (Hours)	7,806,097	7,805,692	0	0	405	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: The information collection associated with Form 8283-V (Payment Voucher for Filing Fee Under Section 170(f)(13)), previously approved under OMB No. 1545-2069, is being combined with OMB No. 1545-0908 (Forms Form 8282, Donee Information Return and 8283, Noncash Charitable Contribution), since the voucher is used to submit payment of fees associated with information reported on Form 8283, Section B. This adjustment will increase the total burden by 405 hours under this OMB number. OMB No. 1545-2069 has been discontinued.

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Annual Cost to Federal Government: $180,026

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: 01/12/2015

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