OMB control number
Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
OMB 1545-2279 · TREAS/IRS.
OMB 1545-2279
This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. Churches and church-related organizations are allowed to make elections to aggregate or disaggregate for this purpose under section 414(c)(2)(C) and (D), which were added to the Code by section 336(a) of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113 (129 Stat. 2242 (2015)) (PATH Act).
The latest form for Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act expires 2028-11-30 and is listed under ICR 202505-1545-001.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 2025 SS_1545-2279_.docx | Supporting Statement A |
| 2025 SS_1545-2279_.docx | Supporting Statement A |
 Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202505-1545-001 | Extension without change of a currently approved collection | 2025-08-29 | ||
| 202203-1545-016 | Extension without change of a currently approved collection | 2022-06-01 | Approved without change | |
| 201811-1545-019 | Revision of a currently approved collection | 2019-01-31 | Approved without change | |
| 201802-1545-004 | New collection (Request for a new OMB Control Number) | 2018-03-13 | Approved without change |