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 Schedule O (Form 9 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	Repair queued
1545-0047 SS 2021-02-11.docx	Supporting Statement A	Uploaded 2021-02-11	Repair queued
Product-Costs for Tax Exempt Forms.pdf	Supplementary Document	Uploaded 2021-01-27	Missing upstream
Tax Exempt_Efile_Projections (2020).xlsx	Supplementary Document	Uploaded 2021-01-27	Missing upstream
Pub. 6292-2020.pdf	Supplementary Document	Uploaded 2021-01-27	Repair queued
Pub. 4839-Annual Form 990 Filing Requirements for Tax-Exempt Organizations (2020).pdf	Supplementary Document	Uploaded 2021-01-27	Repair queued

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 and Instruction	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 202101-1545-017
Status: Received in OIRA	Previous ICR Reference No: 201912-1545-014
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	Date Submitted to OIRA: 02/11/2021

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2021
Responses	1,599,000	1,606,200
Time Burden (Hours)	52,470,000	52,450,000
Cost Burden (Dollars)	1,473,100,000	1,496,500,000

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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:
	85 FR 71992	11/12/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 7335	01/27/2021
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
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	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, Instructions for Form 990 or 990 EZ (Schedule C), Form 6497, Form 4720, 8038, Instructions for Form 8038, Information Return for, 8038-B, Instructions for Form 8038-B, Information Return f, 8038-CP, Instructions for Form 8038-CP Return for Credit Pa, 8038-G, Instructions for Form 8038-G, Information Return f, 8038-GC, 8038-R, 8038-T, 8038-T (2017 Draft), 8038-TC, 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), 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 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), 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	Supplemental Information to Form 990 or 990-EZ ,   Liquidation, Termination, Dissolution, or Significant Disposition of Assets ,   Related Organizations and Unrelated Partnerships ,   Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Instructions for Form 990, Return of Organization Exempt From Income Tax ,   US Income Tax Return for Certain Political Organizations ,   Reportable Transaction Disclosure Statement ,   Carryforward Election of Unused Private Activity Bond Volume Cap ,   Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) ,   Instructions for Form 8886 (Reportable Transaction Disclosure Statement) ,   UBTI Calculation Form Unrelated Trade or Business ,   Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust ,   Instructions for Form 990 or 990 EZ (Schedule C) ,   Information Return of Nontaxable Energy Grants or Subsidized Energy Financing ,   Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC ,   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 ,   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 ,   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 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 ,   Noncash Contributions ,   Streamlined Application for Recognition of Exemption ,   Instructions for Form 1024, Application for Recognition of Exemption Under Section 501 (a) ,   Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax ,   Supplemental Financial Statements ,   Instructions for Schedule D (Form 990), Supplemental Financial Statements ,   Hospitals ,   Instructions for Schedule H (Form 990), Hospitals ,   Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons ,   Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships ,   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(c)(4) of the Internal ,   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 ,   Political Organization Notice of Section 527 Status ,   Instructions for Form 1024- A ,   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 ,   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 ,   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-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation ,   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations ,   Instructions for Form 990-T, Exempt Organization Business Income Tax Return ,   Political Campaign and Lobbying Activities ,   Statement of Activities Outside the United States ,   Schools ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Application for Recognition of Exemption Under Section 501(a). ,   Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Short Form Return of Organization Exempt From Income Tax Under 501(c) ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Exempt Organization Business Income Tax Return and Proxy Tax ,   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 ,   Instructions for Schedule F (Form 990), Statement of Activities Outside the United States ,   Transactions With Interested Persons ,   Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	1,599,000	1,606,200	0	0	-7,200	0
Annual Time Burden (Hours)	52,470,000	52,450,000	0	0	20,000	0
Annual Cost Burden (Dollars)	1,473,100,000	1,496,500,000	0	0	-23,400,000	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: A decrease in the number of filers and differences in the rates of filing across the primary tax-exempt forms are responsible for the majority of the 1545-0047 changes.

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Annual Cost to Federal Government: $2,988,714

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? 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: 02/11/2021

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