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

Forms and Documents

Document Name	Status
Form Instructions for S Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1) Form and Instruction	Modified
PUB 5248 for Form 990-N.pdf Supplementary Document	2020-01-03
PUB 4839 for Forms 990 or 990-EZ or 990-PF or 990-BL or 990-N.pdf Supplementary Document	2020-01-03
IRS Recent legislation requires tax exempt organizations to e-file forms.pdf Supplementary Document	2020-01-02
Income-Taxes Compliance-Costs Article.pdf Supplementary Document	2020-01-02
Supporting Statement Dec 2019.docx Supporting Statement A	2020-01-02
Publication 6292--2019-09-00.pdf Supplementary Document	2020-01-02
OMB_efile_data_Tax Exempt.xlsx Supplementary Document	2018-11-19
Publication 6292--2019-09-00.pdf Supplementary Document	2020-01-02
Tax Compliance Burden Article_041518.docx Supplementary Document	2020-01-02

IC Document Collections

IC ID	Document Title	Status
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1) Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 201912-1545-014
Status: Active	Previous ICR Reference No: 201811-1545-003
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 without change	Conclusion Date: 02/12/2020
	Date Received in OIRA: 01/01/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2021	36 Months From Approved	02/29/2020
Responses	1,606,200	0	1,413,200
Time Burden (Hours)	52,450,000	0	50,450,000
Cost Burden (Dollars)	1,496,500,000	0	1,297,300,000

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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 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   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 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:
	84 FR 50102	09/24/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 72435	12/31/2019
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
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	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, Instructions for Form 990-EZ, Short Form Return of, Schedule D (Form 990), Instructions for Schedule D (Form 990), Supplement, Schedule H (Form 990), 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, 990, Instructions for Form 990-PF, 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), 8038-R, 8038-T, 8038-T (2017 Draft), 8038-TC, 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-T, Schedule A (Form 990 & 990-EZ), Instructions for Schedule A (Form 990 or 990-EZ), 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-G, Instructions for Form 8038-G, Information Return f, 8038-GC, 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 , 1120-POL, Form 8886, Form 8328, Form 8330, Instructions for Form 8886, Schedule M (Form 990-T), Form 6069, Form 8886, Instructions for Form 990 or 990 EZ (Schedule C), Form 6497, Form 4720	Instructions for Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds ,   Supplemental Information to Form 990 or 990-EZ ,   Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC ,   Information Return of Nontaxable Energy Grants or Subsidized Energy Financing ,   Noncash Contributions ,   Application for Recognition of Exemption Under Section 501(c)(4) of the Internal ,   Instructions for Form 1024- A ,   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(a). ,   Instructions for Form 1024, Application for Recognition of Exemption Under Section 501 (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 ,   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 ,   Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) ,   Political Organization Declaration for Electronic Filing of Notice of Section 527 Status ,   Exempt Organization Business Income Tax Return and Proxy Tax ,   Application for Automatic Extension of Time To File an Exempt Organization Return ,   Instructions for Form 8886 (Reportable Transaction Disclosure Statement) ,   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations ,   Instructions for Form 990 or 990 EZ (Schedule C) ,   Statement of Activities Outside the United States ,   Instructions for Schedule F (Form 990), Statement of Activities Outside the United States ,   Compensation Information ,   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-EZ, Short Form Return of Organization Exempt From Income Tax ,   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 ,   Supplemental Financial Statements ,   Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities ,   Grants and Other Assistance to Organizations, Governments, and Individuals in the United States ,   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 ,   Instructions for Form 8038-TC, Information Return for Tax Credit Bonds ,   Donee Information Return ,   User Fee for Exempt Organization Determination Letter Request ,   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 ,   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 ,   Transactions With Interested Persons ,   Liquidation, Termination, Dissolution, or Significant Disposition of Assets ,   US Income Tax Return for Certain Political Organizations ,   Reportable Transaction Disclosure Statement ,   Transactions With Interested Persons ,   Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons ,   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 ,   Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax ,   Short Form Return of Organization Exempt From Income Tax Under 501(c) ,   Instructions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation ,   Schools ,   Hospitals ,   Instructions for Schedule J (Form 990), Compensation Information ,   Application for Recognition of Exemption Under Section 501(c)(3) of Exemption Under Section 501(c)(3) ,   UBTI Calculation Form Unrelated Trade or Business ,   Instructions for Form 990, Return of Organization Exempt From Income Tax ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Public Charity Status and Public Support ,   Instructions for Form 990-T, Exempt Organization Business Income Tax Return ,   Political Campaign and Lobbying Activities ,   Instructions for Schedule D (Form 990), Supplemental Financial Statements ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Schedule H (Form 990), Hospitals ,   Carryforward Election of Unused Private Activity Bond Volume Cap ,   Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust ,   Exempt Organization Declaration and Signature for Electronic Filing ,   IRS e-file Signature Authorization for an Exempt Organization ,   Reportable Transaction Disclosure Statement

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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	1,606,200	1,413,200	0	0	193,000	0
Annual Time Burden (Hours)	52,450,000	50,450,000	0	0	2,000,000	0
Annual Cost Burden (Dollars)	1,496,500,000	1,297,300,000	0	0	199,200,000	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: The overall increase in burden is due to an increase in the number of filers and differences in the growth/decay rates across the primary tax-exempt forms are responsible for the majority of the 1545-0047 changes. In summary there is a 193,000 increase in annual number of responses, an increase of 2,000,000 in annual time burden, and an increase of 199,200,000 in annual cost burden due to adjustment in agency estimate.

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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.     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.     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: 01/01/2020

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