[Federal Register Volume 88, Number 185 (Tuesday, September 26, 2023)]
[Notices]
[Pages 66131-66136]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20897]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Tax-Exempt 
Organization Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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. The IRS is soliciting comments 
concerning forms used by tax-exempt organizations. See Appendix A for a 
list of forms, schedules, and related attachments.

DATES: Written comments should be received on or before November 27, 
2023 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#19696b78377a7674747c776d6a59706b6a377e766f"><span class="__cf_email__" data-cfemail="ec9c9e8dc28f8381818982989fac859e9fc28b839a">[email protected]</span></a>. Include OMB Control No. 
1545-0047 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Jon Callahan, 
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at <a href="/cdn-cgi/l/email-protection#cea4a1a0e0bce0adafa2a2afa6afa08ea7bcbde0a9a1b8"><span class="__cf_email__" data-cfemail="b2d8dddc9cc09cd1d3deded3dad3dcf2dbc0c19cd5ddc4">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: These are forms used by tax-exempt 
organizations. These include Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 
and related forms and schedules tax-exempt organizations attach to 
their returns (see Appendix-A to this notice). In addition, there are 
numerous Treasury Decisions and guidance documents that are covered by 
the burden estimate provided in this notice. See Appendix B for a list.

Taxpayer Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs.

Proposed PRA Submission to OMB

    Title: U.S. Tax-Exempt Organization Return.
    OMB Number: 1545-0047.
    Form Numbers: Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 1023, 1023-
EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 5884-D, 6069, 
6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 
8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868, 8870, 8871, 
8872, 8879-TE, 8886-T, 8899 and all other related forms, schedules, and 
attachments. (see Appendix-A to this notice).
    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.
    Current Actions: There have been changes in IRS guidance documents 
and regulations related to various forms approved under this approval 
package during the past year. There have been additions of forms 
included in this approval package. It is anticipated that these changes 
will have an impact on the overall burden and cost estimates requested 
for this approval package, however these estimates were not finalized 
at the time of release of this notice. These estimated figures are 
expected to be available by the release

[[Page 66132]]

of the 30-day comment notice from OMB. This approval package is being 
submitted for renewal purposes.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Tax-Exempt Organizations.
    Preliminary Estimated Number of Responses: 1,775,500.
    Preliminary Estimated Time Per Respondent (Hours): 43.37
    Preliminary Estimated Total Time (Hours): 77,000,000.
    Preliminary Estimated Total Monetized Time ($): $3,598,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 
$1,844,000,000.
    Preliminary Estimated Total Monetized Burden ($): $5,442,000,000.
    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Monetized Time.
    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: September 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.

Appendix-A

----------------------------------------------------------------------------------------------------------------
                      Form number                                                 Title
----------------------------------------------------------------------------------------------------------------
1023...................................................  Application for Recognition of Exemption Under Section
                                                          501(c)(3) of the Internal Revenue Code.
1023-EZ................................................  Streamlined Application for Recognition of Exemption
                                                          Under Section 501(c)(3) of the Internal Revenue Code.
1024...................................................  Application for Recognition of Exemption Under Section
                                                          501(a).
1024-A.................................................  Application for Recognition of Exemption Under Section
                                                          501(c)(4) of the Internal Revenue Code.
1028...................................................  Application for Recognition of Exemption Under Section
                                                          521 of the Internal Revenue Code.
1116 Sch B.............................................  Foreign Tax Carryover Reconciliation Schedule.
1116 Sch C.............................................  Foreign Tax Redeterminations.
1116...................................................  Foreign Tax Credit.
1120-POL...............................................  U.S. Income Tax Return for Certain Political
                                                          Organizations.
1127...................................................  Application for Extension of Time for Payment of Tax
                                                          Due to Undue Hardship.
1128...................................................  Application to Adopt, Change, or Retain a Tax Year.
2220...................................................  Underpayment of Estimated Tax by Corporations.
2848...................................................  Power of Attorney and Declaration of Representative.
3115...................................................  Application for Change in Accounting Method.
3468...................................................  Investment Credit.
3800...................................................  General Business Credit.
4136...................................................  Credit for Federal Tax Paid on Fuels.
4255...................................................  Recapture of Investment Credit.
4562...................................................  Depreciation and Amortization.
461....................................................  Limitation on Business Loss.
4720...................................................  Return of Certain Excise Taxes Under Chapters 41 and 42
                                                          of the Internal Revenue Code.
4797...................................................  Sale of Business Property.
5227...................................................  Split Interest Trust Information Return.
5471 Sch E.............................................  Income, War Profits, and Excess Profits Taxes Paid or
                                                          Accrued.
5471 Sch G-1...........................................  Cost Sharing Arrangement.
5471 Sch H.............................................  Current Earnings and Profits.
5471 Sch I-1...........................................  Information for Global Intangible Low-Taxed Income.
5471 Sch J.............................................  Accumulated Earnings & Profits (E&P) of Controlled
                                                          Foreign Corporation.
5471 Sch M.............................................  Transactions Between Controlled Foreign Corporation and
                                                          Shareholders or Other Related Persons.
5471 Sch O.............................................  Organization or Reorganization of Foreign Corporation,
                                                          and Acquisitions and Dispositions of its Stock.
5471 Sch P.............................................  Previously Taxed Earnings and Profits of U.S.
                                                          Shareholder of Certain Foreign Corporations.
5471 Sch Q.............................................  CFC Income by CFC Income Groups.
5471 Sch R.............................................  Distributions From a Foreign Corporation.
5471...................................................  Information Return of U.S. Persons With Respect to
                                                          Certain Foreign Corporations.
5578...................................................  Annual Certification of Racial Nondiscrimination for a
                                                          Private School Exempt From Federal Income Tax.
5884-C.................................................  Work Opportunity Credit for Qualified Tax-Exempt
                                                          Organizations Hiring Qualified Veterans.
5884-D.................................................  Employee Retention Credit for Certain Tax-Exempt
                                                          Organizations Affected by Qualified Disasters.
6069...................................................  Return of Certain Excise Taxes on Mine Operators, Black
                                                          Lung Trusts, and Other Persons Under Sections 4951,
                                                          4952, and 4953.
6198...................................................  At-Risk Limitations.
6497...................................................  Information Return of Nontaxable Energy Grants or
                                                          Subsidized Energy Financing.
7004...................................................  Application for Automatic Extension of Time To File
                                                          Certain Business Income Tax, Information, and Other
                                                          Returns.
7203...................................................  S Corporation Shareholder Stock and Debt Basis
                                                          Limitations.
7204...................................................  Consent to Extend the Time to Assess Tax Related to
                                                          Contested Foreign Income Taxes--Provisional Foreign
                                                          Tax Credit Agreement.
7205...................................................  Energy Efficient Commercial Buildings Deduction.
7207...................................................  Advanced Manufacturing Production Credit.
8038...................................................  Information Return for Tax-Exempt Private Activity Bond
                                                          Issues.

[[Page 66133]]

 
8038-B.................................................  Information Return for Build America Bonds and Recovery
                                                          Zone.
8038-CP................................................  Return for Credit Payments to Issuers of Qualified
                                                          Bonds.
8038-CP Schedule A.....................................  Specified Tax Credit Bonds Interest Limit Computation.
8038-G.................................................  Information Return for Tax-Exempt Governmental Bonds.
8038-GC................................................  Information Return for Small Tax-Exempt Governmental
                                                          Bond Issues, Leases, and Installment Sales.
8038-R.................................................  Request for Recovery of Overpayments Under Arbitrage
                                                          Rebate Provisions.
8038-T.................................................  Arbitrage Rebate, Yield Reduction and Penalty in Lieu
                                                          of Arbitrage Rebate.
8038-TC................................................  Information Return for Tax Credit Bonds and Specified
                                                          Tax Credit Bonds.
8282...................................................  Donee Information Return.
8283...................................................  Noncash Charitable Contributions.
8283-V.................................................  Payment Voucher for Filing Fee Under Section
                                                          170(f)(13).
8328...................................................  Carryforward Election of Unused Private Activity Bond
                                                          Volume Cap.
8330...................................................  Issuer's Quarterly Information Return for Mortgage
                                                          Credit Certificates (MCCs).
8453-TE................................................  Tax Exempt Entity Declaration and Signature for
                                                          Electronic Filing.
8453-X.................................................  Political Organization Declaration for Electronic
                                                          Filing of Notice of Section 527 Status.
8621...................................................  Information Return by a Shareholder of a Passive
                                                          Foreign Investment Company or Qualified Electing Fund.
8718...................................................  User Fee for Exempt Organization Determination Letter
                                                          Request.
8838...................................................  Consent to Extend the Time to Assess Tax Under Section
                                                          367--Gain Recognition Agreement.
8865 Sch G.............................................  Statement of Application of the Gain Deferral Method
                                                          under Section 721(c).
8865 Sch H.............................................  Acceleration Events and Exceptions Reporting Relating
                                                          to Gain Deferral Method Under Section 721(c).
8865 Sch O.............................................  Transfer of Property to a Foreign Partnership.
8865 Sch P.............................................  Acquisitions, Dispositions, and Changes of Interest in
                                                          a Foreign Partnership.
8865...................................................  Return of U.S. Persons with Respect to Certain Foreign
                                                          Partnerships.
8868...................................................  Application for Automatic Extension of Time To File an
                                                          Exempt Organization Return.
8870...................................................  Information Return for Transfers Associated With
                                                          Certain Personal Benefit Contracts.
8871...................................................  Political Organization Notice of Section 527 Status.
8872...................................................  Political Organization Report of Contributions and
                                                          Expenditures.
8879-TE................................................  IRS e-file Signature Authorization for a Tax Exempt
                                                          Entity.
8886...................................................  Reportable Transaction Disclosure Statement.
8886-T.................................................  Disclosure by Tax-Exempt Entity Regarding Prohibited
                                                          Tax Shelter Transaction.
8899...................................................  Notice of Income From Donated Intellectual Property.
8940...................................................  Request for Miscellaneous Determination.
8941...................................................  Credit for Small Employer Health Insurance Premiums.
8949...................................................  Sales and Other Dispositions of Capital Assets.
8976...................................................  Notice of Intent to Operate Under Section 501(c)(4).
8995...................................................  Qualified Business Income Deduction Simplified
                                                          Calculation.
8995-A.................................................  Qualified Business Income Deduction.
8995-A Schedule A......................................  Specified Service Trades or Businesses.
8995-A Schedule B......................................  Aggregation of Business Operations.
8995-A Schedule C......................................  Loss Netting and Carryforward.
8995-A Schedule D......................................  Special Rules for Patrons of Agricultural or
                                                          Horticultural Cooperatives.
926....................................................  Return by a U.S. Transferor of Property to a Foreign
                                                          Corporation.
970....................................................  Application to Use LIFO Inventory Method.
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).
990 Schedule A.........................................  Public Charity Status and Public Support.
990 Schedule B.........................................  Schedule of Contributors.
990 Schedule C.........................................  Political Campaign and Lobbying Activities.
990 Schedule D.........................................  Supplemental Financial Statements.
990 Schedule E.........................................  Schools.
990 Schedule F.........................................  Statement of Activities Outside the United States.
990 Schedule G.........................................  Supplemental Information Regarding Fundraising or
                                                          Gaming Activities.
990 Schedule H.........................................  Hospitals.
990 Schedule I.........................................  Grants and Other Assistance to Organizations,
                                                          Governments, and Individuals in the United States.
990 Schedule J.........................................  Compensation Information.
990 Schedule K.........................................  Supplemental Information on Tax-Exempt Bonds.
990 Schedule L.........................................  Transactions With Interested Persons.
990 Schedule M.........................................  Noncash Contributions.
990 Schedule N.........................................  Liquidation, Termination, Dissolution, or Significant
                                                          Disposition of Assets.
990 Schedule O.........................................  Supplemental Information to Form 990 or 990-EZ.
990 Schedule R.........................................  Related Organizations and Unrelated Partnerships.
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).
990-N..................................................  Form 990-N Electronic Notice (e-Postcard) for Tax-
                                                          Exempt Organizations Not Required to File Form 990 or
                                                          Form 990-EZ.
990-PF.................................................  Return of Private Foundation or Section 4947(a)(1)
                                                          Trust Treated as Private Foundation.
990-T..................................................  Exempt Organization Business Income Tax Return (and
                                                          proxy tax under section 6033(e)).
990-T Schedule A.......................................  Unrelated Business Taxable Income From an Unrelated
                                                          Trade or Business.
----------------------------------------------------------------------------------------------------------------


[[Page 66134]]

Appendix-B

------------------------------------------------------------------------
        Title/document                        Description
------------------------------------------------------------------------
Announcement 2004-38.........  Election of Alternative Deficit Reduction
                                Contribution.
Announcement 2004-43.........  Election of Alternative Deficit Reduction
                                Contribution.
Notice 2002-27...............  IRA Required Minimum Distribution
                                Reporting.
Notice 2004-59...............  Plan Amendments Following Election of
                                Alternative Deficit Reduction
                                Contribution.
Notice 2005-41...............  Guidance Regarding Qualified Intellectual
                                Property Contributions.
Notice 2006-105..............  Extension of Election of Alternative
                                Deficit Reduction Contribution.
Notice 2006-107..............  Diversification Requirements for
                                Qualified Defined Contribution Plans
                                Holding Publicly Traded Employer
                                Securities.
Notice 2006-109..............  Interim Guidance Regarding Supporting
                                Organizations and Donor Advised Funds.
Notice 2007-70...............  Charitable Contributions of Certain Motor
                                Vehicles, Boats, and Airplanes.
                                Reporting requirements under Sec.
                                170(f)(12)(D).
Notice 2008-113..............  Relief and Guidance on Corrections of
                                Certain Failures of a Nonqualified
                                Deferred Compensation Plan to Comply
                                with Sec.   409A(a) in Operation.
Notice 2009-26...............  Build America Bonds and Direct Payment
                                Subsidy Implementation.
Notice 2009-31...............  Election and Notice Procedures for
                                Multiemployer Plans under Sections 204
                                and 205 of WRERA.
Notice 2010-6................  Relief and Guidance on Corrections of
                                Certain Failures of a Nonqualified
                                Deferred Compensation Plan to Comply
                                with Sec.   409A(a).
Notice 2010-80...............  Modification to the Relief and Guidance
                                on Corrections of Certain Failures of a
                                Nonqualified Deferred Compensation Plan
                                to Comply with Sec.   409A(a).
Notice 2011-43...............  Transitional Relief under Internal
                                Revenue Code Sec.   6033(j) for Small
                                Organizations.
Notice 2012-48...............  Tribal Economic Development Bonds.
Notice 2014-4................  Interim Guidance Regarding Supporting
                                Organizations.
Notice 2015-83...............  Tribal Economic Development Bonds: Use of
                                Volume Cap for Draw-down Loans.
Notice 2017-9................  De Minimis Error Safe Harbor to the
                                I.R.C. Sec.  Sec.   6721 and 6722
                                Penalties.
Notice 2021-56...............  Standards that an LLC must Satisfy to be
                                Exempt.
Notice 97-45.................  Highly Compensated Employee Definition.
Publication 1075.............  Tax Information Security Guidelines for
                                Federal, State and Local Agencies.
Publication 4839.............  Annual Form 990 Filing Requirements for
                                Tax-Exempt Organizations (Forms 990, 990-
                                EZ, 990-PF, 990-BL and 990-N (e-
                                Postcard)).
Revenue Procedure 2004-15....  Waivers of Minimum Funding Standards.
Revenue Procedure 2008-62 and  Substitute Mortality Tables for Single
 2017-55.                       Employer Defined Benefit Plans.
Revenue Procedure 2009-43....  Revocation of Elections by Multiemployer
                                Defined Benefit Pension Plans to Freeze
                                Funded Status under section 204 of
                                WRERA.
Revenue Procedure 2010-52....  Extension of the Amortization Period for
                                Plan Sponsor of a Multiemployer Pension
                                Plan.
Revenue Procedure 2014-11....  Procedures for reinstating the tax-exempt
                                status of organizations that have had
                                their tax-exempt status automatically
                                revoked under section 6033(j)(1) of the
                                Internal Revenue Code (``Code'') for
                                failure to file required Annual Returns
                                or notices for three consecutive years.
Revenue Procedure 2014-40....  Procedures for applying for and for
                                issuing determination letters on the
                                exempt status under Sec.   501(c)(3) of
                                the Internal Revenue Code (Code) using
                                Form 1023-EZ, Streamlined Application
                                for Recognition of Exemption Under
                                Section 501(c)(3) of the Internal
                                Revenue Code.
Revenue Procedure 2014-55....  Election Procedures and Information
                                Reporting with Respect to Interests in
                                Certain Canadian Retirement Plans.
Revenue Procedure 2015-21....  Rulings and determination letters.
Revenue Procedure 2016-27....  Application Procedures for Approval of
                                Benefit Suspensions for Certain
                                Multiemployer Defined Benefit Pension
                                Plans under Sec.   432(e)(9).
Revenue Procedure 2017-43....  Application Procedures for Approval of
                                Benefit Suspensions for Certain
                                Multiemployer Defined Benefit Pension
                                Plans under Sec.   432(e)(9).
Revenue Procedure 2017-57....  Procedures for Requesting Approval for a
                                Change in Funding Method.
Revenue Procedure 2018-38....  Returns by exempt organizations and
                                returns by certain non-exempt
                                organizations.
Revenue Procedure 2018-4.....  Updating Procedures for Guidance on
                                Matters Under IRS TE/GE Division.
Revenue Procedure 2021-37....  Pre-Approved Pension Plans.
Revenue Procedure 2021-48....  Examination of returns and claims for
                                refund, credit or abatement;
                                determination of correct tax liability.
Revenue Procedure 2022-14....  List of Automatic Changes.
Revenue Procedure 2023-1.....  Rulings and Determination Letters.
Revenue Procedure 2023-24....  Changes in Accounting Periods and in
                                Methods of Accounting.
Revenue Procedure 2023-38....  Domestic Content Bonus Credit Guidance
                                under Sections 45, 45Y, 48, and 48E.
Revenue Procedure 2023-4.....  Types of Advice Available to Taxpayers.
Revenue Procedure 2023-5.....  Procedures for Issuing Determination
                                Letters.
Revenue Procedure 80-27......  Group exemption letters.
Revenue Procedure 98-19......  Exceptions to the notice and reporting
                                requirements of section 6033(e)(1) and
                                the tax imposed by section 6033(e)(2).
Revenue Ruling 2000-35.......  Automatic Enrollment in Section 403(b)
                                Plans.
TD 7845......................  Inspection of Applications for Tax
                                Exemption and Applications for
                                Determination Letters for Pension and
                                Other Plans.
TD 7852......................  Registration Requirements with Respect to
                                Debt Obligations.
TD 7898......................  Employers Qualified Educational
                                Assistance Programs.
TD 7952......................  Indian Tribal Governments Treated As
                                States For Certain Purposes.
TD 8002......................  Substantiation of Charitable
                                Contributions.

[[Page 66135]]

 
TD 8019......................  Public Inspection of Exempt Organization
                                Return.
TD 8033......................  Tax Exempt Entity Leasing.
TD 8069......................  Qualified Conservation Contributions.
TD 8073......................  Effective Dates and Other Issues Arising
                                Under the Employee Benefit Provisions of
                                the Tax Reform Act of 1984.
TD 8086......................  Election for $10 Million Limitation on
                                Exempt Small Issues of Industrial
                                Development Bonds; Supplemental Capital
                                Expenditure Statements (LR-185-84
                                Final).
TD 8124......................  Time and Manner of Making Certain
                                Elections Under the Tax Reform Act of
                                1986.
TD 8357......................  Certain cash or deferred arrangements
                                (CODAs) and employee and matching
                                contributions under employee plans.
TD 8376......................  Qualified Separate Lines of Business.
TD 8396......................  Regulations relating to a bank's
                                determination of worthlessness of a
                                debt.
TD 8400......................  Taxation of Gain or Loss from Certain
                                Nonfunctional Currency Transactions
                                (Section 988 Transactions).
TD 8476......................  Arbitrage Restrictions on Tax-Exempt
                                Bonds.
TD 8540......................  Final regulations relating to the
                                valuation of annuities, interests for
                                life or terms of years, and remainder or
                                reversionary interests.
TD 8619......................  Final regulations relating to eligible
                                rollover distributions from tax-
                                qualified retirement plans and section
                                403(b) annuities.
TD 8635......................  Nonbank Trustee Net Worth Requirements.
TD 8690......................  Deductibility, Substantiation, and
                                Disclosure of Certain Charitable
                                Contributions.
TD 8712......................  Definition of Private Activity Bonds.
TD 8718......................  Arbitrage Restrictions on Tax-Exempt
                                Bonds.
TD 8769......................  Permitted Elimination of Pre-retirement
                                Optional Forms of Benefit.
TD 8791......................  Guidance Regarding Charitable Remainder
                                Trusts and Special Valuation Rules for
                                Transfers of Interests in Trusts.
TD 8801......................  Arbitrage Restrictions on Tax-Exempt
                                Bonds.
TD 8802......................  Certain Asset Transfers to a Tax-Exempt
                                Entity.
TD 8814......................  Federal Insurance Contributions Act
                                (FICA) Taxation of Amounts Under
                                Employee Benefit Plans.
TD 8816......................  Roth IRAs.
TD 8861......................  Private Foundation Disclosure Rules.
TD 8933......................  Qualified Transportation Fringe Benefits.
TD 8978......................  Excise Taxes on Excess Benefit
                                Transactions (REG-246256-96).
TD 8987......................  Required Distributions from Retirement
                                Plans.
TD 9075......................  Compensation Deferred Under Eligible
                                Deferred Compensation Plans.
TD 9076......................  Special Rules Under Section 417(a)(7) for
                                Written Explanations Provided by
                                Qualified Retirement Plans After Annuity
                                Starting Dates.
TD 9079......................  Ten or More Employer Plan Compliance
                                Information.
TD 9083......................  Golden Parachute Payments.
TD 9088......................  Compensatory Stock Options Under Section
                                482.
TD 9092......................  Split-Dollar Life Insurance Arrangements.
TD 9097......................  Arbitrage Restrictions Applicable to Tax-
                                Exempt Bonds Issued by State and Local
                                Governments.
TD 9099......................  Disclosure of Relative Values of Optional
                                Forms of Benefit.
TD 9142......................  Deemed IRAs in Qualified Retirement
                                Plans.
TD 9169......................  Retirement plans; Cash or deferred
                                arrangements under section 401(k) and
                                matching contributions or employee
                                contributions under section 401(m)
                                Regulations.
TD 9237......................  Designated Roth Contributions to Cash or
                                Deferred Arrangements Under Section
                                401(k).
TD 9324......................  Designated Roth Contributions Under
                                Section 402A.
TD 9334......................  Requirement of Return and Time for
                                Filing.
TD 9340......................  Revised Regulations Concerning Section
                                403(b) Tax-Sheltered Annuity Contracts.
TD 9447......................  Automatic Contribution Arrangements.
TD 9472......................  Notice Requirements for Certain Pension
                                Plan Amendments Significantly Reducing
                                the Rate of Future Benefit Accrual.
TD 9492......................  Excise Taxes on Prohibited Tax Shelter
                                Transactions and Related Disclosure
                                Requirements; Disclosure Requirements
                                with Respect to Prohibited Tax Shelter
                                Transactions; Requirement of Return and
                                Time for Filing.
TD 9495......................  Qualified Zone Academy Bonds: Obligations
                                of States and Political Subdivisions.
TD 9641......................  Reduction or Suspension of Safe Harbor
                                Contributions.
TD 9708......................  Additional Requirements for Charitable
                                Hospitals; Community Health Needs
                                Assessments for Charitable Hospitals;
                                Requirement of a Section 4959 Excise Tax
                                Return and Time for Filing the Return.
TD 9724......................  Summary of Benefits and Coverage, Uniform
                                Glossary for ACA Group Health Plans.
TD 9741......................  General Allocation and Accounting
                                Regulations Under Section 141; Remedial
                                Actions for Tax-Exempt Bonds.
TD 9765......................  Suspension of Benefits under the
                                Multiemployer Pension Reform Act of
                                2014.
TD 9777......................  Arbitrage Guidance for Tax-Exempt Bonds.
TD 9801......................  Issue Price Definition for Tax-Exempt
                                Bonds.
TD 9845......................  Public Approval of Tax-Exempt Private
                                Activity Bonds.
TD 9846......................  Regulations Regarding the Transition Tax
                                Under Section 965 and Related
                                Provisions.
TD 9855......................  Regulations To Prescribe Return and Time
                                for Filing for Payment of Section 4960,
                                4966, 4967, and 4968 Taxes and To Update
                                the Abatement Rules for Section 4966 and
                                4967 Taxes.

[[Page 66136]]

 
TD 9866......................  Guidance Related to Section 951A (Global
                                Intangible Low-Taxed Income) and Certain
                                Guidance Related to Foreign Tax Credits.
TD 9873......................  Regulations on the Requirement To Notify
                                the IRS of Intent To Operate as a
                                Section 501(c)(4) Organization.
TD 9898......................  Guidance Under Section 6033 Regarding the
                                Reporting Requirements of Exempt
                                Organizations.
TD 9902......................  Guidance Under Sections 951A and 954
                                Regarding Income Subject to a High Rate
                                of Foreign Tax.
TD 9917......................  Guidance on the Determination of the
                                Section 4968 Excise Tax Applicable to
                                Certain Colleges and Universities.
TD 9933......................  Unrelated Business Taxable Income
                                Separately Computed for Each Trade or
                                Business.
TD 9938......................  Tax on Excess Tax-Exempt Organization
                                Executive Compensation.
TD 9972......................  Electronic-Filing Requirements for
                                Specified Returns and Other Documents.
TD 9975......................  Pre-Filing Registration Requirements for
                                Certain Tax Credit Elections.
TD 9979......................  Additional Guidance on Low-Income
                                Communities Bonus Credit Program.
------------------------------------------------------------------------

[FR Doc. 2023-20897 Filed 9-25-23; 8:45 am]
BILLING CODE 4830-01-P


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