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 Form 8976, Notice of Intent to Operate Under Section 501(c)(4)	Form	Unchanged	Repair queued
SS 1545-2268.docx	Supporting Statement A	Uploaded 2021-02-24	Repair queued

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)
221672	Form 8976, Notice of Intent to Operate Under Section 501(c)(4)	Form	Unchanged

ICR Details

OMB Control No: 1545-2268	ICR Reference No: 202012-1545-001
Status: Historical Active	Previous ICR Reference No: 201711-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
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 with change	Conclusion Date: 08/02/2021
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/26/2021
Terms of Clearance: Supporting statement response 13 clarified during review.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2024	36 Months From Approved	07/31/2021
Responses	2,500	0	2,500
Time Burden (Hours)	1,875	0	1,875
Cost Burden (Dollars)	125,000	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.

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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:
	85 FR 67422	10/22/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 10437	02/19/2021
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	2,500	0	0	0	0
Annual Time Burden (Hours)	1,875	1,875	0	0	0	0
Annual Cost Burden (Dollars)	125,000	0	0	125,000	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

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]? 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? No

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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: 02/26/2021

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