Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 990 Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990	Form	Modified	Available
Form Schedule R (F 990) Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Form	Modified	Available
Form Schedule N (Form 9 Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N	Form	Modified	Repair queued
Form Schedule M (F 990) Schedule M - Non-Cash Contributions	Form	Modified	Available
Form Schedule L (Form 9 Schedule L - Transactions with Interested Persons	Form	Modified	Available
Form Schedule K (Form 9 Schedule K - Supplemental Information on Tax Exempt Bonds	Form	Modified	Available
Form Schedule J (F 990) Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990	Form	Modified	Available
Form Schedule I (Form 9 Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Form	Modified	Available
Form Schedule G (Form 9 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Form	Modified	Available
Form Schedule F-1 (Form Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Form	Modified	Available
Form Schedule E (F 990) Schedule E - Schools	Form	Modified	Available
Form Schedule D (Form 9 Schedule D - Supplemental Financial Statements	Form	Modified	Available
Form Schedule B (Form 9 Schedule B - Schedule of Contributors	Form and Instruction	Modified	Available
comments_0047(12).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(11).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(10).pdf	Supplementary Document	Uploaded 2015-09-30	Repair queued
comments_0047(9).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(8).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(7).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(6).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(5).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(4).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(3).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(1).pdf	Supplementary Document	Uploaded 2015-09-30	Available
comments_0047(2).pdf	Supplementary Document	Uploaded 2015-09-30	Available
Supporting Statement.docx	Supporting Statement A	Uploaded 2015-09-30	Available
justification statement.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2015-02-26	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39403	Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990	Form	Modified
215357	RP 2015-21 - Guidance regarding correction and disclosure procedures for hospital organizations	Other-Revenue Procedure	Modified
184772	Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Form	Modified
184771	Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N	Form	Modified
184770	Schedule M - Non-Cash Contributions	Form	Modified
184769	Schedule L - Transactions with Interested Persons	Form	Modified
184768	Schedule K - Supplemental Information on Tax Exempt Bonds	Form	Modified
184767	Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990	Form	Modified
184765	Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Form	Modified
184764	Schedule H - Hospitals	Instruction	Unchanged
184763	Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Form	Modified
184762	Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Form	Modified
184753	Schedule E - Schools	Form	Modified
184752	Schedule D - Supplemental Financial Statements	Form	Modified
184751	Schedule C - Political Campaign and Lobbying Activities	Instruction	Modified
184750	Schedule B - Schedule of Contributors	Form and Instruction	Modified
184749	Schedule A - Public Charity Status and Public Support	Instruction	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 201509-1545-023
Status: Historical Active	Previous ICR Reference No: 201412-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No: ready
Title: Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
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 without change	Conclusion Date: 12/21/2017
	Date Received in OIRA: 09/30/2015
Terms of Clearance: Upon renewal, IRS will provide an update on the current comments received on this ICR submission.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2017
Responses	406,023	0	406,023
Time Burden (Hours)	24,951,529	0	24,951,529
Cost Burden (Dollars)	0	0	0

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Abstract: Form 990 is needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. Form 990 is used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.

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Authorizing Statute(s): US Code: 26 USC 4947 Name of Law: Application of taxes to certain nonexempt trusts
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 527 Name of Law: Political organizations
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
  

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:
	80 FR 41141	07/14/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 58811	09/30/2015
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 17

table that charts list of burden

IC Title	Form No.	Form Name
Schedule H - Hospitals	Schedule H (F 990)	Hospitals
Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Schedule I (Form 990), Schedule I-I (Form 990)	Grants and Other Assistance to Organizations, Governments and Individuals in the U.S. ,   Continuation Sheet for Schedule I (Form 990)
Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Schedule F (Form 990), Schedule F-1 (Form 990)	Continuation Sheet for Schedule F ,   Statement of Activities Outside the United States
Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Schedule G (Form 990 or 990-EZ)	Supplemental Information Regarding Fundraising or Gaming Activities
Schedule D - Supplemental Financial Statements	Schedule D (Form 990)	Supplemental Financial Statements
RP 2015-21 - Guidance regarding correction and disclosure procedures for hospital organizations
Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Schedule R (F 990), Schedule R-1 (F 990)	Related Organizations and Unrelated Partnerships ,   Continuation Sheet for Schedule R
Schedule K - Supplemental Information on Tax Exempt Bonds	Schedule K (Form 990)	Supplemental Information on Tax Exempt Bonds
Schedule L - Transactions with Interested Persons	Schedule L (Form 990 or 990-EZ)	Transactions with Interested Persons
Schedule M - Non-Cash Contributions	Schedule M (F 990)	Non-Cash Contribution
Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990	Schedule J (F 990), Schedule J-1 (F 990), Schedule J-2 (F 990)	Compensation Information ,   Continuation Sheet for Sch J ,   Continuation Sheet for Form 990
Schedule A - Public Charity Status and Public Support	Schedule A (Form 990 or 990EZ)	Public Charity Status and Public Support
Schedule C - Political Campaign and Lobbying Activities	990 Sch. C	Polical Campaign and Lobbying Activities
Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N	Schedule N-1, Schedule N (Form 990 or 990-EZ)	Liquidation, Termination, Dissolution or Significant Disposition of Assets ,   Continuation Sheet of Schedule N
Schedule B - Schedule of Contributors	Schedule B (Form 990)	Schedule of Contributors
Schedule E - Schools	Schedule E (F 990)	Schools
Return of Organization Exempt From Income Tax ...; Schedule O - Supplemental Information to Form 990	Schedule O, 990	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) ,   Supplemental Information to Form 990

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ICR Summary of Burden

table that charts list 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	406,023	406,023	0	0	0	0
Annual Time Burden (Hours)	24,951,529	24,951,529	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: $20,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

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: 09/30/2015

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