Form 8976, Notice of Intent to Operate Under Section 501(c)(4)

Forms and Documents

Document Name	Status
Form 8976 Form 8976, Notice of Intent to Operate Under Section 501(c)(4 Form	New
Form 8976 Supporting Statement 5-26-16(checked).doc Supporting Statement A	2016-05-27

IC Document Collections

IC ID	Document Title	Status
221672	Form 8976, Notice of Intent to Operate Under Section 501(c)(4 Form	New

ICR Details

OMB Control No: 1545-2268	ICR Reference No: 201605-1545-011
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ready
Title: Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 06/02/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/14/2016
	Date Received in OIRA: 05/31/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2016	09/30/2016
Responses	2,500	0	0
Time Burden (Hours)	1,875	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This collection of information satisfies the statutory mandate in section 506. This information will be used by IRS to process the submitted notification form for completeness and to determine applicability of the penalties for failure to timely submit the notification imposed by section 6652(c)(4) of the Code.

Emergency Justfication: The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) added new section 506 of the Internal Revenue Code (Code), requiring an organization described in section 501(c)(4) to notify the Secretary, within 60 days after its formation, that it is operating as a section 501(c)(4) organization. The new requirement applies to organizations established after December 18, 2015, the date of enactment of the PATH Act, and to certain organizations existing on that date. The PATH Act was immediately effective. However, the new notification requirement necessitated rules and procedures to help taxpayers understand and comply with the requirement to submit the notification, in addition to a new form for submitting the information required by statute. Accordingly, the Treasury Department and the IRS issued Notice 2016-09 (2016-06 IRB 306 (February 8, 2016)) to provide interim guidance regarding the new notification requirement. Specifically, Notice 2016-09 extended the due date for submitting the section 506 notification until at least 60 days from the date that implementing regulations are issued in order to provide adequate transition time for organizations to comply with the new procedures. Notice 2016-09 further stated that no penalties under section 6652(c)(4) would apply to a section 501(c)(4) organization that submits the required notification by the due date provided in the regulations. Since the PATH Act was enacted, IRS has been working to build the electronic platform for submitting notifications. The IRS expects the electronic Form 8976, Notice of Intent to Operate Under Section 501(c)(4), to be available for use by taxpayers on or around July 1, 2016. To meet that deadline, the IRS needs to finalize the electronic form, including the OMB control number, as soon as possible so that testing on the platform may begin. Following normal clearance procedures would delay the release of the Form 8976. This delay would further extend the wait time for taxpayers expecting to fulfill their statutory obligation to submit the notification required by section 506 of the Code. Making the Form 8976 available to the public as soon as the platform is ready would increase voluntary compliance with the new requirement and serve the mission of the IRS to "provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all."

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Authorizing Statute(s): US Code: 26 USC 506 Name of Law: Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4)
  

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

Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Form 8976, Notice of Intent to Operate Under Section 501(c)(4	8976	Notice of Intent to Operate Under Section 501(c)(4)

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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	2,500	0	0	2,500	0	0
Annual Time Burden (Hours)	1,875	0	0	1,875	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new collection.

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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: 05/31/2016

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