U.S. Tax-Exempt Income Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 926 Instructions for Form 926	Form and Instruction	Modified	Available
Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation	Form	Modified	Available
Form 8949 Instructions for Form 8949	Form and Instruction	Modified	Available
Form 8949 Sales and Other Dispositions of Capital Assets	Form	Modified	Available
Form 8941 Instructions for Form 8941	Form and Instruction	Modified	Repair queued
Form 8941 Credit for Small Employer Health Insurance Premiums	Form	Modified	Available
Form 8940 Instructions for Form 8940	Form and Instruction	Modified	Available
Form 8940 Request for Miscellaneous Determination	Form	Modified	Available
Form 8865 Schedule P Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership	Form	Modified	Available
Form 8865 Schedule O Transfer of Property to a Foreign Partnership	Form	Modified	Available
Form 8865 Schedule H Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)	Form	Modified	Available
Form 8865 Schedule G Statement of Application of the Gain Deferral Method under Section 721(c)	Form	Modified	Available
Form 8865 Instructions for Form 8865	Form and Instruction	Modified	Available
Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships	Form	Modified	Available
Form 6198 Instructions for Form 6198	Form and Instruction	Modified	Available
Form 6198 At-Risk Limitations	Form	Modified	Available
Form 5471 Schedule R Distributions From a Foreign Corporation	Form	Modified	Available
Form 5471 Schedule Q CFC Income by CFC Income Groups	Form	Modified	Available
Form 5471 Schedule P Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations	Form	Modified	Available
Form 5471 Schedule O Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock	Form	Modified	Available
Form 5471 Schedule M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons	Form	Modified	Available
Form 5471 Schedule J Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation	Form	Modified	Available
Form 5471 Schedule I-1 Information for Global Intangible Low-Taxed Income	Form	Modified	Available
Form 5471 Schedule H Current Earnings and Profits	Form	Modified	Available
Form 5471 Schedule E Income, War Profits, and Excess Profits Taxes Paid or Accrued	Form	Modified	Available
Form 5471 Instructions for Form 5471	Form and Instruction	Modified	Available
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations	Form	Modified	Available
Form 4797 Instructions for Form 4797	Form and Instruction	Modified	Available
Form 4797 Sale of Business Property	Form	Modified	Available
Form 461 Instructions for Form 461	Form and Instruction	Modified	Available
Form 461 Limitation on Business Loss	Form	Modified	Available
Form 4562 Instructions for Form 4562	Form and Instruction	Modified	Available
Form 4562 Depreciation and Amortization	Form	Modified	Available
Form 4136 Instructions for Form 4136	Form and Instruction	Modified	Available
Form 4136 Credit for Federal Tax Paid on Fuels	Form	Modified	Available
Form 3115 Instructions for Form 3115	Form and Instruction	Modified	Available
Form 3115 Application for Change in Accounting Method	Form	Modified	Available
Form 2220 Instructions for Form 2220	Form and Instruction	Modified	Available
Form 2220 Underpayment of Estimated Tax by Corporations	Form	Modified	Available
Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form and Instruction	Modified	Available
Form 1116 Schedule C Instructions for Schedule C (Form 1116)	Form and Instruction	Modified	Available
Form 1116 Schedule C Foreign Tax Redeterminations	Form	Modified	Available
Form 1116 Schedule B Instructions for Schedule B (Form 1116)	Form and Instruction	Modified	Available
Form 1116 Schedule B Foreign Tax Carryover Reconciliation Schedule	Form	Modified	Available
Form 1116 Instructions for Form 1116	Form and Instruction	Modified	Available
Form 1116 Foreign Tax Credit	Form	Modified	Available
Form 8879-TE IRS e-file Signature Authorization for a Tax Exempt Entity	Form and Instruction	Modified	Available
Form 8453-TE Tax Exempt Entity Declaration and Signature for Electronic Filing	Form and Instruction	Modified	Available
Form 8038-CP Schedule A Specified Tax Credit Bonds Interest Limit Computation	Form	Modified	Available
Form 7203 Instructions for Form 7203	Form and Instruction	Modified	Available
Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations	Form	Modified	Available
Form 6069 Instructions for Form 6069	Form and Instruction	Modified	Available
Form 5884-D Instructions for Form 5884-D	Form and Instruction	Modified	Available
Form 5884-D Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters	Form	Modified	Available
Form 990-T Schedule A Unrelated Business Taxable Income From an Unrelated Trade or Business	Form	Modified	Available
Form 990-BL Instructions for Form 990-BL	Form and Instruction	Modified	Available
Form 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons	Form	Modified	Available
Form 8976 Notice of Intent to Operate Under Section 501(c)(4)	Form and Instruction	Modified	Available
Form 4720 Instructions for Form 4720	Form and Instruction	Modified	Available
Form 1023-EZ Instructions for Form 1023-EZ	Form and Instruction	Modified	Available
Form 8886 Instructions for Form 8886	Form and Instruction	Modified	Available
Form 8886 Reportable Transaction Disclosure Statement	Form	Modified	Available
Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)	Form and Instruction	Modified	Available
Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap	Form and Instruction	Modified	Available
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing	Form and Instruction	Modified	Available
Form 6069 Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953	Form	Modified	Available
Form 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code	Form	Modified	Available
Form 1120-POL US Income Tax Return for Certain Political Organizations	Form and Instruction	Modified	Available
Form 990-T Schedule M UBTI Calculation Form Unrelated Trade or Business	Form	Modified	Available
Form 990 Schedule C Instructions for Schedule C (Form 990)	Form and Instruction	Modified	Available
Form 990-N Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ	Form and Instruction	Modified	Available
Form 8038-T Instructions for Form 8038-T	Form and Instruction	Modified	Available
Form 8899 Notice of Income From Donated Intellectual Property	Form and Instruction	Modified	Available
Form 8886-T Instructions for Form 8886-T	Form and Instruction	Modified	Available
Form 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction	Form	Modified	Available
Form 8879-EO IRS e-file Signature Authorization for an Exempt Organization	Form and Instruction	Modified	Available
Form 8872 Instructions for Form 8872	Form and Instruction	Modified	Available
Form 8872 Political Organization Report of Contributions and Expenditures	Form	Modified	Available
Form 8871 Political Organization Notice of Section 527 Status	Form and Instruction	Modified	Available
Form 8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts	Form and Instruction	Modified	Available
Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return	Form and Instruction	Modified	Available
Form 8718 User Fee for Exempt Organization Determination Letter Request	Form and Instruction	Modified	Available
Form 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status	Form and Instruction	Modified	Available
Form 8453-EO Exempt Organization Declaration and Signature for Electronic Filing	Form and Instruction	Modified	Available
Form 8282 Donee Information Return	Form and Instruction	Modified	Available
Form 8038-TC Instructions for Form 8038-TC	Form and Instruction	Modified	Available
Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds	Form	Modified	Available
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Form	Modified	Available
Form 8038-R Request for Recovery of Overpayments Under Arbitrage Rebate Provisions	Form and Instruction	Modified	Available
Form 8038-GC Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales	Form and Instruction	Modified	Available
Form 8038-G Instructions for Form 8038-G	Form and Instruction	Modified	Available
Form 8038-G Information Return for Tax-Exempt Governmental Bonds	Form	Modified	Available
Form 8038-CP Instructions for Form 8038-CP	Form and Instruction	Modified	Available
Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds	Form	Modified	Available
Form 8038-B Instructions for Form 8038-B	Form and Instruction	Modified	Available
Form 8038-B Information Return for Build America Bonds and Recovery Zone	Form	Modified	Available
Form 8038 Instructions for Form 8038	Form and Instruction	Modified	Available
Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues	Form	Modified	Available
Form 5884-C Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans	Form and Instruction	Modified	Available
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax	Form and Instruction	Modified	Available
Form 1028 Instructions for Form 1028	Form and Instruction	Modified	Available
Form 1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	Form	Modified	Available
Form 1024- A Instructions for Form 1024- A	Form and Instruction	Modified	Available
Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code	Form	Modified	Available
Form 1024 Instructions for Form 1024	Form and Instruction	Modified	Available
Form 1024 Application for Recognition of Exemption Under Section 501(a)	Form	Modified	Available
Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Available
Form 1023 Instructions for Form 1023	Form and Instruction	Modified	Available
Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Available
Form 990 Schedule R Instructions for Schedule R (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule R Related Organizations and Unrelated Partnerships	Form	Modified	Available
Form 990 Schedule O Supplemental Information to Form 990 or 990-EZ	Form and Instruction	Modified	Available
Form 990 Schedule N Liquidation, Termination, Dissolution, or Significant Disposition of Assets	Form and Instruction	Modified	Available
Form 990 Schedule M Noncash Contributions	Form and Instruction	Modified	Available
Form 990 Schedule L Instructions for Schedule L (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule L Transactions With Interested Persons	Form	Modified	Available
Form 990 Schedule K Instructions for Schedule K (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule K Supplemental Information on Tax-Exempt Bonds	Form	Modified	Available
Form 990 Schedule J Instructions for Schedule J (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule J Compensation Information	Form	Modified	Available
Form 990 Schedule I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States	Form and Instruction	Modified	Available
Form 990 Schedule H Instructions for Schedule H (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule H Hospitals	Form	Modified	Available
Form 990 Schedule G Instructions for Schedule G (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities	Form	Modified	Available
Form 990 Schedule F Instructions for Schedule F (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule F Statement of Activities Outside the United States	Form	Modified	Available
Form 990 Schedule E Schools	Form and Instruction	Modified	Available
Form 990 Schedule D Instructions for Schedule D (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule D Supplemental Financial Statements	Form	Modified	Available
Form 990 Schedule C Political Campaign and Lobbying Activities	Form	Modified	Available
Form 990 Schedule B Schedule of Contributors	Form and Instruction	Modified	Available
Form 990 Schedule A Instructions for Schedule A (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule A Public Charity Status and Public Support	Form	Modified	Available
Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)	Form and Instruction	Modified	Available
Form 990-T Instructions for Form 990-T	Form and Instruction	Modified	Available
Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))	Form	Modified	Available
Form 990-PF Instructions for Form 990-PF	Form and Instruction	Modified	Available
Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation	Form	Modified	Available
Form 990-EZ Instructions for Form 990-EZ	Form and Instruction	Modified	Available
Form 990-EZ 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)	Form	Modified	Available
Form 990 Instructions for Form 990	Form and Instruction	Modified	Available
Form 990 Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)	Form	Modified	Available
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	Repair queued
6 Schuman - IRS Responses.pdf	Supplementary Document	Uploaded 2022-12-09	Repair queued
Tax Exempt_Efile_Projections (2023).pdf	Supplementary Document	Uploaded 2022-12-09	Repair queued
Government Cost for Tax-Exempt Forms.pdf	Supplementary Document	Uploaded 2022-12-12	Repair queued
1545-0047 Supporting Statement 2022.docx	Supporting Statement A	Uploaded 2022-12-22	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	Instructions for Form 926
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return by a U.S. Transferor of Property to a Foreign Corporation
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	Instructions for Form 8949
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Sales and Other Dispositions of Capital Assets
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	Instructions for Form 8941
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Credit for Small Employer Health Insurance Premiums
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	Instructions for Form 8940
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Request for Miscellaneous Determination
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transfer of Property to a Foreign Partnership
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Statement of Application of the Gain Deferral Method under Section 721(c)
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	Instructions for Form 8865
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of U.S. Persons with Respect to Certain Foreign Partnerships
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	Instructions for Form 6198
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	At-Risk Limitations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Distributions From a Foreign Corporation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	CFC Income by CFC Income Groups
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information for Global Intangible Low-Taxed Income
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Current Earnings and Profits
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Income, War Profits, and Excess Profits Taxes Paid or Accrued
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	Instructions for Form 5471
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return of U.S. Persons With Respect to Certain Foreign Corporations
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	Instructions for Form 4797
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Sale of Business Property
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	Instructions for Form 461
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Limitation on Business Loss
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	Instructions for Form 4562
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Depreciation and Amortization
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	Instructions for Form 4136
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Credit for Federal Tax Paid on Fuels
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	Instructions for Form 3115
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Change in Accounting Method
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	Instructions for Form 2220
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Underpayment of Estimated Tax by Corporations
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	Application for Extension of Time for Payment of Tax Due to Undue Hardship
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	Instructions for Schedule C (Form 1116)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Redeterminations
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	Instructions for Schedule B (Form 1116)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Carryover Reconciliation Schedule
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	Instructions for Form 1116
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Credit
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	IRS e-file Signature Authorization for a Tax Exempt Entity
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	Tax Exempt Entity Declaration and Signature for Electronic Filing
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Specified Tax Credit Bonds Interest Limit Computation
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	Instructions for Form 7203
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	S Corporation Shareholder Stock and Debt Basis Limitations
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	Instructions for Form 6069
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	Instructions for Form 5884-D
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Unrelated Business Taxable Income From an Unrelated Trade or Business
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	Instructions for Form 990-BL
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
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	Notice of Intent to Operate Under Section 501(c)(4)
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	Instructions for Form 4720
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	Instructions for Form 1023-EZ
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	Instructions for Form 8886
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Reportable Transaction Disclosure Statement
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	Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
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	Carryforward Election of Unused Private Activity Bond Volume Cap
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	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
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	US Income Tax Return for Certain Political Organizations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	UBTI Calculation Form Unrelated Trade or Business
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	Instructions for Schedule C (Form 990)
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	Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
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	Instructions for Form 8038-T
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	Notice of Income From Donated Intellectual Property
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	Instructions for Form 8886-T
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
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	IRS e-file Signature Authorization for an Exempt Organization
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	Instructions for Form 8872
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Political Organization Report of Contributions and Expenditures
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	Political Organization Notice of Section 527 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	Information Return for Transfers Associated With Certain Personal Benefit Contracts
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	Application for Automatic Extension of Time To File an Exempt Organization Return
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	User Fee for Exempt Organization Determination Letter Request
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	Political Organization Declaration for Electronic Filing of Notice of Section 527 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	Exempt Organization Declaration and Signature for Electronic Filing
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	Donee Information Return
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	Instructions for Form 8038-TC
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
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	Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
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	Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
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	Instructions for Form 8038-G
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax-Exempt Governmental Bonds
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	Instructions for Form 8038-CP
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return for Credit Payments to Issuers of Qualified Bonds
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	Instructions for Form 8038-B
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Build America Bonds and Recovery Zone
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	Instructions for Form 8038
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax-Exempt Private Activity Bond Issues
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	Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
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	Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
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	Instructions for Form 1028
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
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	Instructions for Form 1024- A
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
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	Instructions for Form 1024
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(a)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
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	Instructions for Form 1023
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
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	Instructions for Schedule R (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Related Organizations and Unrelated Partnerships
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	Supplemental Information to Form 990 or 990-EZ
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	Liquidation, Termination, Dissolution, or Significant Disposition of Assets
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	Noncash Contributions
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	Instructions for Schedule L (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transactions With Interested Persons
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	Instructions for Schedule K (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Information on Tax-Exempt Bonds
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	Instructions for Schedule J (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Compensation Information
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	Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
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	Instructions for Schedule H (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Hospitals
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	Instructions for Schedule G (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Information Regarding Fundraising or Gaming Activities
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	Instructions for Schedule F (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Statement of Activities Outside the United States
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	Schools
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	Instructions for Schedule D (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Financial Statements
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Political Campaign and Lobbying Activities
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	Schedule of Contributors
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	Instructions for Schedule A (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Public Charity Status and Public Support
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	Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)
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	Instructions for Form 990-T
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
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	Instructions for Form 990-PF
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
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	Instructions for Form 990-EZ
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	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)
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	Instructions for Form 990
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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: 202212-1545-014
Status: Historical Active	Previous ICR Reference No: 202111-1545-021
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
OIRA Conclusion Action: Approved with change	Conclusion Date: 01/23/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/22/2022
Terms of Clearance: Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the Tax Exempt Income Tax Return and associated forms is extended through December 2023. IRS shall submit its next request for an extension of OMB approval before this expiration date, and continue to do so on an annual basis. In future submissions, supporting statement response 15 should summarize the nature of substantive revisions to forms contained in the ICR. Comment: The supporting statement of this ICR was clarified during OIRA review.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2023	36 Months From Approved	01/31/2023
Responses	1,684,700	0	1,740,100
Time Burden (Hours)	72,720,000	0	58,220,000
Cost Burden (Dollars)	1,749,500,000	0	1,726,900,000

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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:
	87 FR 58929	09/28/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 78766	12/22/2022
Did the Agency receive public comments on this ICR? Yes

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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)	1116, 3115, 1023-EZ, 4720, 8976, 990-BL, 990-BL, 990-T Schedule A, 5884-D, 7203, 5884-D, 6069, 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 Schedule A, 990-EZ, 990-PF, 990-T, 990 Schedule A, 990 Schedule B, 990 Schedule F, 990 Schedule L, 5884-C, 8038, 990 Schedule G, 8872, 8879-EO, 8886-T, 8886-T, 8899, 990 Schedule M, 1023-EZ, 1024, 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-EZ, 990 Schedule D, 990 Schedule D, 990 Schedule H, 990 Schedule H, 990 Schedule R, 990 Schedule L, 1024-A, 1023, 5578, 990-N, 8871, 1024- A, 8038-T, 990 Schedule O, 990 Schedule N, 990 Schedule R, 1028, 990, 1120-POL, 8330, 6069, 8886, 8328, 8886, 990-T Schedule M, 990 Schedule C, 6497, 4720, 5471, 5471 Schedule E, 5471 Schedule H, 5471 Schedule O, 5471 Schedule R, 8940, 8949, 1116, 1116 Schedule B, 1116 Schedule B, 1116 Schedule C, 1116 Schedule C, 1127, 2220, 2220, 3115, 4562, 4136, 4136, 4562, 461, 461, 4797, 4797, 5471, 5471 Schedule I-1, 5471 Schedule J, 5471 Schedule M, 5471 Schedule P, 5471 Schedule Q, 6198, 6198, 8865, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule O, 8865 Schedule P, 8940, 8941, 8941, 8949, 926, 926	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 ,   Foreign Tax Credit ,   Instructions for Form 1116 ,   Foreign Tax Carryover Reconciliation Schedule ,   Instructions for Schedule B (Form 1116) ,   Foreign Tax Redeterminations ,   Instructions for Schedule C (Form 1116) ,   Application for Extension of Time for Payment of Tax Due to Undue Hardship ,   Underpayment of Estimated Tax by Corporations ,   Instructions for Form 2220 ,   Application for Change in Accounting Method ,   Instructions for Form 3115 ,   Credit for Federal Tax Paid on Fuels ,   Instructions for Form 4136 ,   Depreciation and Amortization ,   Instructions for Form 4562 ,   Limitation on Business Loss ,   Instructions for Form 461 ,   Sale of Business Property ,   Instructions for Form 4797 ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Instructions for Form 5471 ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income ,   Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   CFC Income by CFC Income Groups ,   Distributions From a Foreign Corporation ,   At-Risk Limitations ,   Instructions for Form 6198 ,   Return of U.S. Persons with Respect to Certain Foreign Partnerships ,   Instructions for Form 8865 ,   Statement of Application of the Gain Deferral Method under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership ,   Request for Miscellaneous Determination ,   Instructions for Form 8940 ,   Credit for Small Employer Health Insurance Premiums ,   Instructions for Form 8941 ,   Sales and Other Dispositions of Capital Assets ,   Instructions for Form 8949 ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Instructions for Form 926

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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	1,684,700	1,740,100	0	0	-55,400	0
Annual Time Burden (Hours)	72,720,000	58,220,000	0	0	14,500,000	0
Annual Cost Burden (Dollars)	1,749,500,000	1,726,900,000	0	0	22,600,000	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 $316.6M FY22 technical adjustment is driven by changes in expected and observed inflation estimates as well as an overall increase to burden based on actual population counts. These adjustments are offset by an estimated $320.8M reduction in burden due to projected decline in the FY23 population count. As a result, the net $351.7M is due to the transition from Tax Year 2010 survey data and associated model to 2018 survey data and associated model. The increase is largely attributed to survey respondents reporting more time on the 2018 survey compared to the 2010 survey.

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Annual Cost to Federal Government: $7,015,916

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: 12/22/2022

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