U.S. Tax-Exempt Income Tax Return

Forms and Documents

Document Name	Status
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
Publication 6186 (2020).pdf Supplementary Document	2021-12-09
1545-0047 Supporting Statement 2021.docx Supporting Statement A	2021-12-17
Government Cost for Tax-Exempt Forms.pdf Supplementary Document	2021-12-15
Tax-Exempt e-File Projections.xlsx Supplementary Document	2021-12-09
Publication 6292 (2021).pdf Supplementary Document	2021-12-09
Pub. 4839-Annual Form 990 Filing Requirements for Tax-Exempt Organizations (2020).pdf Supplementary Document	2021-01-27

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	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 202111-1545-021
Status: Received in OIRA	Previous ICR Reference No: 202101-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Tax-Exempt Income Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/22/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2022
Responses	1,740,100	1,599,000
Time Burden (Hours)	58,220,000	52,470,000
Cost Burden (Dollars)	1,726,900,000	1,473,100,000

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Abstract: These forms and schedules are used to determine that 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 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;
   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 170 Name of Law: Charitable, Etc., Contributions and Gifts
   PL: Pub.L. 116 - 25 2301, 3101 Name of Law: Taxpayer First Act
   PL: Pub.L. 116 - 260 Div. EE Name of Law: Taxpayer Certainty and Disaster Relief Act
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions And Gifts
   US Code: 26 USC 149 Name of Law: Bonds Must Be Registered To Be Tax Exempt; Other Requirements
   US Code: 26 USC 142 Name of Law: Exempt Facility Bond
   US Code: 26 USC 146 Name of Law: Private Activity Bonds; Volume Cap
   US Code: 26 USC 4951 Name of Law: Taxes on Self-Dealing
   US Code: 26 USC 4952 Name of Law: Taxes on Taxable Expenditures
   US Code: 26 USC 4953 Name of Law: Tax on Excess Contributions to Black Lung Benefit Trusts
  

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:
	86 FR 54508	10/01/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 72683	12/22/2021
Did the Agency receive public comments on this ICR? Yes

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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)	7203, 8038-CP Schedule A, 8453-TE, 8879-TE, 990 Schedule I, 990 Schedule J, 990 Schedule J, 990 Schedule K, 990 Schedule K, 990, 990-PF, 990-W, 990-T, 990 Schedule C, 990 Schedule F, 990 Schedule E, 990 Schedule G, 1024, 1023, 1028, 990-EZ, 990-PF, 990-T, 990 Schedule A, 990 Schedule A, 990 Schedule B, 990 Schedule F, 990 Schedule L, 5884-C, 8038, 8038, 8038-B, 8038-B, 8038-CP, 8038-CP, 8038-G, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8038-TC, 8282, 8453-EO, 8453-X, 8718, 8868, 8870, 8872, 990 Schedule G, 8872, 8879-EO, 8886-T, 8886-T, 8899, 990 Schedule M, 1023-EZ, 1024, 990-EZ, 990 Schedule D, 990 Schedule D, 990 Schedule H, 990 Schedule H, 990 Schedule L, 990 Schedule R, 1024-A, 1023, 5578, 8871, 1024- A, 8038-T, 990-N, 990 Schedule O, 990 Schedule N, 990 Schedule R, 1028, 990, 1120-POL, 8886, 8328, 8330, 8886, 990-T Schedule M, 6069, 990 Schedule C, 6497, 4720, 1023-EZ, 4720, 8976, 990-BL, 990-BL, 990-T Schedule A, 5884-D, 5884-D, 6069, 7203	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ,   Instructions for Form 990 ,   Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ,   Instructions for Form 990-EZ ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Instructions for Form 990-PF ,   Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) ,   Instructions for Form 990-T ,   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations) ,   Public Charity Status and Public Support ,   Instructions for Schedule A (Form 990) ,   Schedule of Contributors ,   Political Campaign and Lobbying Activities ,   Supplemental Financial Statements ,   Instructions for Schedule D (Form 990) ,   Schools ,   Statement of Activities Outside the United States ,   Instructions for Schedule F (Form 990) ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Instructions for Schedule G (Form 990) ,   Hospitals ,   Instructions for Schedule H (Form 990) ,   Grants and Other Assistance to Organizations, Governments, and Individuals in the United States ,   Compensation Information ,   Instructions for Schedule J (Form 990) ,   Supplemental Information on Tax-Exempt Bonds ,   Instructions for Schedule K (Form 990) ,   Transactions With Interested Persons ,   Instructions for Schedule L (Form 990) ,   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) ,   Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Instructions for Form 1023 ,   Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Application for Recognition of Exemption Under Section 501(a) ,   Instructions for Form 1024 ,   Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code ,   Instructions for Form 1024- A ,   Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Instructions for Form 1028 ,   Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax ,   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 Build America Bonds and Recovery Zone ,   Instructions for Form 8038-B ,   Return for Credit Payments to Issuers of Qualified Bonds ,   Instructions for Form 8038-CP ,   Information Return for Tax-Exempt Governmental Bonds ,   Instructions for Form 8038-G ,   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 ,   Information Return for Tax Credit Bonds and Specified Tax Credit Bonds ,   Instructions for Form 8038-TC ,   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 ,   IRS e-file Signature Authorization for an Exempt Organization ,   Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction ,   Instructions for Form 8886-T ,   Notice of Income From Donated Intellectual Property ,   Instructions for Form 8038-T ,   Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ ,   Instructions for Schedule C (Form 990) ,   UBTI Calculation Form Unrelated Trade or Business ,   US Income Tax Return for Certain Political Organizations ,   Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code ,   Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953 ,   Information Return of Nontaxable Energy Grants or Subsidized Energy Financing ,   Carryforward Election of Unused Private Activity Bond Volume Cap ,   Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) ,   Reportable Transaction Disclosure Statement ,   Instructions for Form 8886 ,   Instructions for Form 1023-EZ ,   Instructions for Form 4720 ,   Notice of Intent to Operate Under Section 501(c)(4) ,   Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons ,   Instructions for Form 990-BL ,   Unrelated Business Taxable Income From an Unrelated Trade or Business ,   Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters ,   Instructions for Form 5884-D ,   Instructions for Form 6069 ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Instructions for Form 7203 ,   Specified Tax Credit Bonds Interest Limit Computation ,   Tax Exempt Entity Declaration and Signature for Electronic Filing ,   IRS e-file Signature Authorization for a Tax Exempt Entity

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ICR Summary 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	1,740,100	1,599,000	0	0	141,100	0
Annual Time Burden (Hours)	58,220,000	52,470,000	0	0	5,750,000	0
Annual Cost Burden (Dollars)	1,726,900,000	1,473,100,000	0	0	253,800,000	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 significant portion of the 1545-0047 burden change is attributed to an increase in FY2021 Form 990-T filings and a large increase in the forecasted number of FY2022 Form 990-T filings.

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Annual Cost to Federal Government: $4,211,828

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: 12/22/2021

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