Form 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 4506-A Form 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form	Form	Modified	Available
2019-03-05_SS_1545-0495r2SC.doc	Supporting Statement A	Uploaded 2019-03-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43859	Form 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form	Form	Modified

ICR Details

OMB Control No: 1545-0495	ICR Reference No: 201902-1545-024
Status: Active	Previous ICR Reference No: 201512-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
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: 06/25/2019
	Date Received in OIRA: 04/30/2019
Terms of Clearance: OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2022	36 Months From Approved	06/30/2019
Responses	20,000	0	20,000
Time Burden (Hours)	19,400	0	19,400
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 6104 states that if an organization described in section 501(c) or (d) is exempt from taxation under section 50(a) for any taxable year, the application for exemption is open for public inspection. This includes all supporting documents, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used to request public inspection or a copy of these documents.

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Authorizing Statute(s): US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 501(c) Name of Law: List of exempt organizations
   US Code: 26 USC 501(d) Name of Law: Religious and apostolic organizations
   US Code: 26 USC 501(a) Name of Law: Exemption from taxation
  

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:
	84 FR 1275	02/01/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 16341	04/18/2019
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 4506-A -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form	4506-A	Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

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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	20,000	20,000	0	0	0	0
Annual Time Burden (Hours)	19,400	19,400	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: $13,669

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: 04/30/2019

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