Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 990 Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Available
Form Schedule R (F 990) Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Form	Removed	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	Removed	Available
Form Schedule M (F 990) Schedule M - Non-Cash Contributions	Form	Removed	Available
Form Schedule L (Form 9 Schedule L - Transactions with Interested Persons	Form	Removed	Available
Form Schedule K (Form 9 Schedule K - Supplemental Information on Tax Exempt Bonds	Form	Removed	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	Removed	Repair queued
Form Schedule I (Form 9 Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Form	Removed	Available
Form Schedule H (F 990) Schedule H - Hospitals	Form	Removed	Available
Form Schedule G (Form 9 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Form	Removed	Repair queued
Form Schedule F (Form 9 Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Form	Removed	Available
Form Schedule E (F 990) Schedule E - Schools	Form	Removed	Available
Form Schedule D (Form 9 Schedule D - Supplemental Financial Statements	Form	Removed	Available
Form 990 Sch. C Schedule C - Political Campaign and Lobbying Activities	Form	Removed	Available
Form Schedule B (Form 9 Schedule B - Schedule of Contributors	Form and Instruction	Removed	Available
Form Schedule A (Form 9 Schedule A - Public Charity Status and Public Support	Form	Removed	Available
1545-0047 SS 2018-12-21.docx	Supporting Statement A	Uploaded 2018-12-21	Available
p6292--2018-06-00.pdf	Supplementary Document	Uploaded 2018-11-19	Available
OMB_efile_data_Tax Exempt.xlsx	Supplementary Document	Uploaded 2018-11-19	Available
TEB Survey v8_Booklet_prt_092111.pdf	Supplementary Document	Uploaded 2018-11-26	Available
Tax Compliance Burden Article_041518.docx	Supplementary Document	Uploaded 2018-11-18	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified
215357	RP 2015-21 - Guidance regarding correction and disclosure procedures for hospital organizations	Other-Revenue Procedure	Removed
184772	Schedule R - Related Organizations and Unrelated Partnerships; Schedule R-1 - Continuation Sheet for Schedule R	Form	Removed
184771	Schedule N - Liquidation, Termination, Dissolution or Significant Disposition of Assets; Schedule N-1 - Continuation Sheet of Schedule N	Form	Removed
184770	Schedule M - Non-Cash Contributions	Form	Removed
184769	Schedule L - Transactions with Interested Persons	Form	Removed
184768	Schedule K - Supplemental Information on Tax Exempt Bonds	Form	Removed
184767	Schedule J - Compensation Information; Schedule J-1 - Continuation Sheet for Sch J-1; Schedule J-2 - Continuation Sheet for Form 990	Form	Removed
184765	Schedule I - Grants and Other Assistance to Organizations...; Schedule I-1- Continuation Sheet for Schedule I	Form	Removed
184764	Schedule H - Hospitals	Form	Removed
184763	Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Form	Removed
184762	Schedule F - Statement of Activities Outside the United States; Schedule F-1 - Continuation Sheet for Schedule F	Form	Removed
184753	Schedule E - Schools	Form	Removed
184752	Schedule D - Supplemental Financial Statements	Form	Removed
184751	Schedule C - Political Campaign and Lobbying Activities	Form	Removed
184750	Schedule B - Schedule of Contributors	Form and Instruction	Removed
184749	Schedule A - Public Charity Status and Public Support	Form	Removed

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 201811-1545-003
Status: Historical Active	Previous ICR Reference No: 201509-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
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: 12/21/2018
	Date Received in OIRA: 12/21/2018
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2019	36 Months From Approved	12/31/2018
Responses	1,413,200	0	406,023
Time Burden (Hours)	50,450,000	0	24,951,529
Cost Burden (Dollars)	1,297,300,000	0	0

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Abstract: These forms and schedules are needed to determine that IRC section 501(a) tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes.These forms are used by Tax Exempt organizations to specify their items of gross income, receipts and disbursements.

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Authorizing Statute(s): US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 508 Name of Law: Special rules with respect to section 501(c)(3) Organization
   US Code: 26 USC 509 Name of Law: Private foundation defined
   US Code: 26 USC 501(c)3 Name of Law: Political Expenditures of Section 501(c)(3) Organizations
   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 501(a) Name of Law: Exemption from taxation
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6033(i) Name of Law: Returns by exempt organizations
   US Code: 26 USC 4974 Name of Law: Excise tax on certain accumulations in qualified retirement plans
   US Code: 26 USC 511 Name of Law: Imposition of Tax on Unrelated Businesse Income of Charitable, etc., Organizations
   US Code: 26 USC 6012(a)4 Name of Law: General Rule-Trusts
   US Code: 26 USC 6012 (a)2 Name of Law: Every Corporation Subject to Taxation under Subtitle A
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act; Citations for New Statutory Requirements
   US Code: 26 USC 521 Name of Law: Exemption of farmers' cooperatives from tax
   US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 6011(f) Name of Law: Promotion of Electronic Filing
   PL: Pub.L. 105 - 206 2001 thru 2005 Name of Law: Workforce Investment Systems;
  

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:
	83 FR 42559	08/22/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 27735	12/21/2018
Did the Agency receive public comments on this ICR? Yes

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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
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 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)	Statement of Activities Outside the United States ,   Continuation Sheet for Schedule F
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 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 E - Schools	Schedule E (F 990)	Schools
Schedule M - Non-Cash Contributions	Schedule M (F 990)	Non-Cash Contribution
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)
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	990, Instructions for Form 990-PF, Return of Private Fo, 990-W, Instructions for Form 990-T, Exempt Organization B, Schedule C (Form 990 & 990-EZ), Schedule F (Form 990), Schedule E (Form 990 & 990-EZ), Schedule G (Form 990 & 990-EZ), Instructions for Schedule G (Form 990 or 990-EZ), , Instructions for Form 1023, Application for Recogn, 1024, 1028, Form 990-EZ, 990-PF, 990-PF (2018 Draft), 990-T, 990-T (2018 Draft), Schedule A (Form 990 & 990-EZ), Instructions for Schedule A (Form 990 or Form 990-, Schedule B (Form 990, 990-EZ, 990-PF), Instructions for Schedule F (Form 990), Statement , Schedule L (Form 990 & 990-EZ), 5884-C, 8038, Instructions for Form 8038, Information Return for, 8038-B, Instructions for Form 8038-B, Information Return f, 8038-B (2017 Draft), 8038-CP, Instructions for Form 8038-CP Return for Credit Pa, 8038-T, 8038-T (2017 Draft), 8038-TC, 8038-TC (2017 Draft), 8038-G, Instructions for Form 8038-G, Information Return f, 8038-GC, 8038-R, Instructions for Form 8038-TC, Information Return , 8282, 8453-EO, 8453-X, 8718, 8868, 8870, 8872, Instructions for Form 8872, Political Organization, 8879-EO, 8886-T, Instructions for Form 8886-T, Disclosure by Tax-Ex, 8899, Schedule M (Form 990), 1023-EZ, Instructions for Form 1024, Application for Recogn, 990 (2018 Draft), Instructions for Form 990-EZ, Short Form Return of, Schedule D (Form 990), Instructions for Schedule D (Form 990), Supplement, Schedule H (Form 990), Instructions for Schedule H (Form 990), Hospitals, Instructions for Schedule L (Form 990 or 990-EZ), , Instructions for Schedule R (Form 990), Related Or, 1023-I, 1024-A, Form 1023, 5578, 8871, Instructions for Form 1024- A, Instructions for Form 8038-T, Arbitrage Rebate and, Form 990-N Electronic Notice (e-Postcard) for Tax-, Schedule O (Form 990 & 990-EZ), Schedule N (Forms 990 & 990-EZ), Schedule R (Form 990), Instructions for Form 1028, Application for Recogn, Instructions for Form 990, Return of Organization , 2018 Draft Instructions for Form 990, Return of Or, 990-EZ (2018 Draft), Schedule I (Form 990), Schedule J (Form 990), Instructions for Schedule J (Form 990), Compensati, Schedule K (Form 990), Instructions for Schedule K (Form 990), Supplement	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) ,   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) ,   Instructions for Form 990, Return of Organization Exempt From Income Tax ,   Instructions for Form 990, Return of Organization Exempt From Income Tax ,   Short Form Return of Organization Exempt From Income Tax Under 501(c) ,   Short Form Return of Organization Exempt From Income Tax Under Section 501(c) ,   Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Instructions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation ,   Exempt Organization Business Income Tax Return and Proxy Tax ,   Exempt Organization Business Income Tax Return and Proxy Tax ,   Instructions for Form 990-T, Exempt Organization Business Income Tax Return ,   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations ,   Public Charity Status and Public Support ,   Instructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public SupportInstructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support ,   Schedule of Contributors ,   Political Campaign and Lobbying Activities ,   Supplemental Financial Statements ,   Instructions for Schedule D (Form 990), Supplemental Financial Statements ,   Schools ,   Statement of Activities Outside the United States ,   Instructions for Schedule F (Form 990), Statement of Activities Outside the United States ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities ,   Hospitals ,   Instructions for Schedule H (Form 990), Hospitals ,   Grants and Other Assistance to Organizations, Governments, and Individuals in the United States ,   Compensation Information ,   Instructions for Schedule J (Form 990), Compensation Information ,   Transactions With Interested Persons ,   Instructions for Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds ,   Instructions for Form 1024, Application for Recognition of Exemption Under Section 501 (a) ,   Application for Recognition of Exemption Under Section 501(c)(4) of the Internal ,   Instructions for Form 1024- A ,   Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax ,   Transactions With Interested Persons ,   Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons ,   Noncash Contributions ,   Liquidation, Termination, Dissolution, or Significant Disposition of Assets ,   Supplemental Information to Form 990 or 990-EZ ,   Related Organizations and Unrelated Partnerships ,   Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships ,   Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Streamlined Application for Recognition of Exemption ,   Application for Recognition of Exemption Under Section 501(c)(3) of Exemption Under Section 501(c)(3) ,   Application for Recognition of Exemption Under Section 501(a). ,   Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans ,   Information Return for Tax-Exempt Private Activity Bond Issues ,   Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues ,   Information Return for Build America Bonds and Recovery Zone ,   Information Return for Build America Bonds and Recovery Zone ,   Instructions for Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Recovery Bonds ,   Return for Credit Payments to Issuers of Qualified Bonds ,   Instructions for Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds ,   Return for Credit Payments to Issuers of Qualified Bonds ,   Instructions for Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues ,   Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales ,   Request for Recovery of Overpayments Under Arbitrage Rebate Provisions ,   Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate ,   Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate ,   Information Return for Tax Credit Bonds and Specified Tax Credit Bonds ,   Information Return for Tax Credit Bonds and Specified Tax Credit Bonds ,   Instructions for Form 8038-TC, Information Return for Tax Credit Bonds ,   Donee Information Return ,   Exempt Organization Declaration and Signature for Electronic Filing ,   Political Organization Declaration for Electronic Filing of Notice of Section 527 Status ,   User Fee for Exempt Organization Determination Letter Request ,   Application for Automatic Extension of Time To File an Exempt Organization Return ,   Information Return for Transfers Associated With Certain Personal Benefit Contracts ,   Political Organization Notice of Section 527 Status ,   Political Organization Report of Contributions and Expenditures ,   Instructions for Form 8872, Political Organization Report of Contributions and Expenditures ,   IRS e-file Signature Authorization for an Exempt Organization ,   Disclosure by Tax-Exempt Entity Regarding ,   Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction ,   Notice of Income From Donated Intellectual Property ,   Instructions for Form 8038-T, Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate ,   Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ
Schedule B - Schedule of Contributors	Schedule B (Form 990)	Schedule of Contributors
Schedule H - Hospitals	Schedule H (F 990)	Hospitals
Schedule L - Transactions with Interested Persons	Schedule L (Form 990 or 990-EZ)	Transactions with Interested Persons
Schedule A - Public Charity Status and Public Support	Schedule A (Form 990 or 990EZ)	Public Charity Status and Public Support
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 C - Political Campaign and Lobbying Activities	990 Sch. C	Polical Campaign and Lobbying Activities
Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities	Schedule G (Form 990 or 990-EZ)	Supplemental Information Regarding Fundraising or Gaming Activities
Schedule K - Supplemental Information on Tax Exempt Bonds	Schedule K (Form 990)	Supplemental Information on Tax Exempt Bonds

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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	1,413,200	406,023	0	5,134,038	-4,126,861	0
Annual Time Burden (Hours)	50,450,000	24,951,529	0	108,867,636	-83,369,165	0
Annual Cost Burden (Dollars)	1,297,300,000	0	0	0	1,297,300,000	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: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: This request consolidates 26 other previously approved ICRs into 1545-0047 as a matter of Agency Discretion. The combined currently approved burden for those ICRs is 5,134,038 responses and 108,867,636 hours. This represents an increase in burden that will be fully offset when those 26 ICRs are discontinued following approval of the consolidated ICR 1545-0047. The transition to an updated model for calculating taxpayer burden also eliminates inaccuracies and double-counting that were present in the previous method of calculating burden. As a result of implementing this new model and utilizing the latest data, there is a decrease in burden due to agency estimates of 4,126,861 responses and 83,369,165 hours. There is an increase of $1,297,300,000 in out-of-pocket (non-labor) costs, however, because the previous model did not account for them.

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Annual Cost to Federal Government: $2,386,463

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.     No

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: 12/21/2018

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