10022 Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request For Form 4804 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

4804, Transmittal of Information 

Returns Reported Magnetically. 

DATES: Written comments should be 

received on or before May 3, 2010 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Allan Hopkins at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622– 

6665, or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Transmittal of Information 

Returns Reported Magnetically. 

OMB Number: 1545–0367. 

Form Number: Form 4804. 

Abstract: Under Internal Revenue 

Code sections 6041 and 6042, all 

persons engaged in a trade or business 

and making payments of taxable income 

must file reports of this income with the 

IRS. In certain cases, this information 

must be filed on magnetic media. Form 

4804 is a transmittal form for the 

magnetic media, which indicates the 

payer, type of document, and total 

payee records. 

Current Actions: There are no changes 

being made to this form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions, farms, and Federal, 

state, local or tribal governments. 

Estimated Number of Responses: 

71,058. 

Estimated Time per Response: 17 

minutes. 

Estimated Total Annual Burden 

Hours: 20,902. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. 

Comments are invited on: (a) Whether 

the collection of information is 

necessary for the proper performance of 

the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: February 22, 2010. 

R. Joseph Durbala, 

Supervisory Tax Analyst. 

[FR Doc. 2010–4467 Filed 3–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 990 and Schedules 

A and B 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

990, 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), Schedule A, 

Organization Exempt Under Section 

501(c)(3) (Except Private Foundation), 

and Section 501(e), 501(f), 501(k), 

501(n), or Section 4947(a)(1) Nonexempt 

Charitable Trust, and Schedule B, 

Schedule of Contributors. 

DATES: Written comments should be 

received on or before May 3, 2010 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the forms and instructions 

should be directed to Allan Hopkins at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622– 

6665, or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Return of Organization Exempt 

From Income Tax Under Section 501(c), 

527, 4947(a)(1) of the Internal Revenue 

Code (except black lung benefit trust or 

private foundation) (Form 990), 

Organization Exempt Under Section 

501(c)(3) (Except Private Foundation), 

and Section 501(e), 501(f), 501(k), 

501(n), or Section 4947(a)(1) Nonexempt 

Charitable Trust (Schedule A), and 

Schedule of Contributors (Schedule B). 

OMB Number: 1545–0047. 

Form Number: 990, and Schedules A 

and B (Form 990). 

Abstract: Form 990 is needed to 

determine that Code section 501(a) taxexempt organizations fulfill the 

operating conditions of their tax 

exemption. Schedule A (Form 990) is 

used to elicit special information from 

section 501(c)(3) organizations. 

Schedule B is used by tax-exempt 

organizations to list contributors and 

allows the IRS to distinguish and make 

public disclosure of the contributors list 

within the requirements of Code section 

527. IRS uses the information from these 

forms to determine if the filers are 

operating within the rules of their 

exemption. 

Current Actions: There are no changes 

being made to the forms at this time. 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices 10023 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

403,068. 

Estimated Time per Respondent: 63 

hrs., 47 min. 

Estimated Total Annual Burden 

Hours: 25,710,979. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: January 29, 2010. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–4466 Filed 3–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[FI–59–89] 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning an 

existing final regulation, FI–59–89 (T.D. 

8394), Proceeds of Bonds Used for 

Reimbursement (§ 1.150–2(e) (originally 

contained in § 1.104–18(c)). 

DATES: Written comments should be 

received on or before May 3, 2010 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Allan Hopkins, at (202) 622– 

6665, or at Internal Revenue Service, 

Room 6516, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Proceeds of Bonds Used for 

Reimbursement. 

OMB Number: 1545–1226. 

Regulation Project Number: FI–59–89. 

Abstract: This regulation clarifies 

when the allocation of bond proceeds to 

reimburse expenditures previously 

made by an issuer of the bond is treated 

as an expenditure of the bond proceeds. 

The issuer must express a reasonable 

official intent, on or prior to the date of 

payment, to reimburse the expenditure 

in order to assure that the 

reimbursement is not a device to evade 

requirements imposed by the Internal 

Revenue Code with respect to tax 

exempt bonds. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: State, local or tribal 

governments, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

2,500. 

Estimated Time per Respondent: 2 

hours, 24 minutes. 

Estimated Total Annual Burden 

Hours: 6,000. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: February 22, 2010. 

R. Joseph Durbala, 

Supervisory Tax Analyst. 

[FR Doc. 2010–4464 Filed 3–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8610 and Schedule 

A (Form 8610) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

8610, Annual Low-Income Housing 

Credit Agencies Report, and Schedule A 

mstockstill on DSKH9S0YB1PROD with NOTICES