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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8976 Notice of Intent to Operate Under Section 501(c)(4)	Form	Modified	Available
Form 8976 Supporting Statement(2).doc	Supporting Statement A	Uploaded 2017-01-18	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
221672	Form 8976, Notice of Intent to Operate Under Section 501(c)(4)	Form	Modified	Notice of Intent to Operate Under Section 501(c)(4)

ICR Details

OMB Control No: 1545-2268	ICR Reference No: 201612-1545-033
Status: Historical Active	Previous ICR Reference No: 201605-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
Type of Information Collection: Reinstatement without change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/31/2017
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/02/2017
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/19/2017
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2017	6 Months From Approved
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: This collection pertains to the upcoming tax year 2016 filing season. Emergency reinstatement is requested so that a lapse in approval will not impact the ability of respondents to file necessary tax-related forms with the IRS and comply with income tax laws and regulations. The usage of normal clearance procedures would create confusion for potential respondents and negatively affect both them and the IRS if timely submissions cannot be made. IRS requests approval for six months, during which time a full extension request will be finalized and submitted to OMB.

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 72853	10/21/2016
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
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

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	2,500	0	0	0	0	2,500
Annual Time Burden (Hours)	1,875	0	0	0	0	1,875
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: $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: 01/19/2017

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