Form 1024 - Application for Recognition of Exemption Under Section 501(a)

Forms and Documents

Document Name	Status
Form Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code Form	New
Form 1024 Form 1024 - Application for Recognition of Exemption Under Section 501(a) Form	Modified
Form 1024-A - Response to Comments.docx Supplementary Document	2017-12-18
2017-12-18_SS_1545-0057 NF1024-Ar.doc Supporting Statement A	2017-12-18

IC Document Collections

IC ID	Document Title	Status
228915	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code Form	New
16823	Form 1024 - Application for Recognition of Exemption Under Section 501(a) Form	Modified

ICR Details

OMB Control No: 1545-0057	ICR Reference No: 201711-1545-004
Status: Historical Active	Previous ICR Reference No: 201610-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1024 - Application for Recognition of Exemption Under Section 501(a)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 01/02/2018
	Date Received in OIRA: 12/06/2017
Terms of Clearance: Updated supporting statement during review.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2021	36 Months From Approved	01/31/2020
Responses	9,555	0	9,692
Time Burden (Hours)	313,301	0	291,542
Cost Burden (Dollars)	0	0	0

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Abstract: Organizations seeking exemption from Federal Income tax under Internal Revenue Code section 501(a) as an organization described in most paragraphs of section 501(c) must use Form 1024 to apply for exemption. The information collected is used to determine whether the organization qualifies for tax-exempt status.

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Authorizing Statute(s): US Code: 26 USC 501(a) Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 506 Name of Law: Secretary of intent to operate under 501(c)(4)
   US Code: 25 USC 501(c) Name of Law: List of exempt organizations
   PL: Pub.L. 114 - 113 405 Name of Law: PATH Act
  

Citations for New Statutory Requirements: PL: Pub.L. 114 - 113 405 Name of Law: The Path Act

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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:
	82 FR 40228	10/16/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 57652	12/06/2017
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
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code	Form 1024-A	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
Form 1024 - Application for Recognition of Exemption Under Section 501(a)	1024	Application for Recognition of Exemption Under Section 501(a)

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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	9,555	9,692	-137	0	0	0
Annual Time Burden (Hours)	313,301	291,542	21,759	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: Form 1024-A is a new form developed by Exempt Organizations to comply with P.L. 114-113, Div. Q, Sec405 (the PATH Act). The PATH Act added new IRC section 506 that requires new and certain existing section 501(c)(4)organization to notify the IRS that it is operating as a section 501(c)(4) organization no later than 60 days after the organization is established.

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Annual Cost to Federal Government: $91,629

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.     Yes

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: 12/06/2017

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