Federal Register / Vol. 72, No. 50 / Thursday, March 15, 2007 / Notices 12263 

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–N, Electronic Notice (e-Postcard) 

for Tax-Exempt Organizations Not 

Required To File Form 990 or 990–EZ. 

DATES: Written comments should be 

received on or before May 14, 2007 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, Room 6516, 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, 

(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: 

Electronic Notice (e-Postcard) for TaxExempt Organizations Not Required To 

File Form 990 or 990–EZ. 

OMB Number: 1545–XXXX. 

Form Number: 990–N. 

Abstract: Section 1223 of the Pension 

Protection Act of 2006 (PPA ’06), 

enacted on August 17, 2006, amended 

Internal Revenue Code (Code) section 

6033 by adding Code section 6033(i), 

which requires certain tax-exempt 

organizations to file an annual 

electronic notice (Form 990–N) for tax 

years beginning after December 31, 

2006. These organizations are not 

required to file Form 990 (or Form 990–

EZ) because their gross receipts are 

normally $25,000 or less. 

Current Actions: This is a new form. 

Type of Review: New collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

520,000. 

Estimated Time Per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 130,000. 

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: March 7, 2007. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–4699 Filed 3–14–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2006–109 

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 Notice 

2006–109, Interim Guidance Regarding 

Supporting Organizations and Donor 

Advised Funds. 

DATES: Written comments should be 

received on or before May 14, 2007 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of notice 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: 

Interim Guidance Regarding Supporting 

Organizations and Donor Advised 

Funds. 

OMB Number: 1545–2050. 

Notice Number: Notice 2006–109. 

Abstract: This notice provides private 

foundation with options in collecting 

information to assist in determining 

whether grants to certain supporting 

organizations are qualifying 

distributions and are not taxable 

expenditures. Collecting such 

information will provide private 

foundations with relief from the new 

excise taxes imposed under amended 

sections 4942 and 4945 of the Code. It 

also provides relief from excise taxes 

imposed under new section 4966 of the 

Code. A sponsoring organization of 

certain donor advised funds will not be 

subject to the new taxes for distributions 

from employer-sponsored disaster relief 

funds or for distributions of certain 

educational grants if the organization 

collects and maintains the required 

documentation. The Notice clarifies that 

existing documentation requirements 

for employer-sponsored relief programs 

and educational grants apply to these 

funds. 

Current Actions: There are no changes 

being made to the notice at this time. 

This is a new notice 

Type of Review: Approval of new 

collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

65,000. 

Estimated Average Time Per 

Respondent: 9 hours, 25 minutes. 

Estimated Total Annual Burden 

Hours: 612,294. 

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 


rmajette on PROD1PC67 with NOTICES
12264 Federal Register / Vol. 72, No. 50 / Thursday, March 15, 2007 / Notices 

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: March 8, 2007. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–4700 Filed 3–14–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Request for Nominations to the 

Electronic Tax Administration 

Advisory Committee (ETAAC) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: The Electronic Tax 

Administration Advisory Committee 

(ETAAC) was established to provide 

continued input into the development 

and implementation of the Internal 

Revenue Service (IRS) strategy for 

electronic tax administration. The 

ETAAC provides an organized public 

forum for discussion of electronic tax 

administration issues in support of the 

overriding goal that paperless filing 

should be the preferred and most 

convenient method of filing tax and 

information returns. ETAAC members 

convey the public’s perception of IRS 

electronic tax administration activities, 

offer constructive observations about 

current or proposed policies, programs, 

and procedures, and suggest 

improvements. This document seeks 

nominations of individuals to be 

considered for selection as Committee 

members. 

The Director, Electronic Tax 

Administration (ETA) will assure that 

the size and organizational 

representation of the ETAAC obtains 

balanced membership and includes 

representatives from various groups 

including: (1) Tax practitioners and 

preparers, (2) transmitters of electronic 

returns, (3) tax software developers, (4) 

large and small business, (5) employers 

and payroll service providers, (6) 

individual taxpayers, (7) financial 

industry (payers, payment options and 

best practices), (8) system integrators 

(technology providers), (9) academic 

(marketing, sales or technical 

perspectives), (10) trusts and estates, 

(11) tax exempt organizations, and (12) 

state and local governments. We are 

soliciting nominations from professional 

and public interest groups, IRS officials, 

the Department of Treasury, and 

Congress. Members serve a three-year 

term on the ETAAC to allow a change 

in membership. The change of members 

on the Committee ensures that different 

perspectives are represented. All travel 

expenses within government guidelines 

will be reimbursed. Potential candidates 

must pass an IRS tax compliance check 

and Federal Bureau of Investigation 

(FBI) background investigation. 

DATES: Applications and/or written 

nominations must be received no later 

than Monday, April 30, 2007. 

ADDRESSES: Completed applications 

and/or written nominations should be 

submitted by using one of the following 

methods: 

• E-mail: Send to etaac@irs.gov 

• Mail: Send to Internal Revenue 

Service, Electronic Tax Administration, 

SE:W:ETA:S:RM, 5000 Ellin Road (M/ 

Stop C4–470, Attn: Cassandra Daniels 

(C4–226), Lanham, Maryland 20706. 

• Fax: Send via facsimile to (202) 

283–4829 (not a toll-free number). 

Application packages can be obtained 

by sending an e-mail to etaac@irs.gov or 

calling (202) 283–2178 (not a toll-free 

number). 

FOR FURTHER INFORMATION CONTACT: 

Cassandra Daniels, (202) 283–2178 or 

send an e-mail to etaac@irs.gov. 

SUPPLEMENTARY INFORMATION: The 

ETAAC will provide continued input 

into the development and 

implementation of the Internal Revenue 

Service (IRS) strategy for electronic tax 

administration. The ETAAC members 

will convey the public’s perception of 

IRS electronic tax administration 

activities, offer constructive 

observations about current or proposed 

policies, programs, and procedures, and 

suggest improvements. The ETAAC will 

also provide an annual report to 

Congress on IRS progress in meeting the 

Restructuring and Reform Act of 1998 

goals for electronic filing of tax returns. 

This activity is based on the authority 

to administer the Internal Revenue laws 

conferred upon the Secretary of the 

Treasury by section 7802 of the Internal 

Revenue Code and delegated to the 

Commissioner of the Internal Revenue. 

The ETAAC will research, analyze, 

consider, and make recommendations 

on a wide range of electronic tax 

administration issues and will provide 

input into the development of the 

strategic plan for electronic tax 

administration. 

Nominations should describe and 

document the proposed member’s 

qualifications for membership to the 

Committee. Equal opportunity practices 

will be followed in all appointments to 

the Committee. To ensure that the 

recommendations of the Committee 

have taken into account the needs of the 

diverse groups served by the 

Department, membership will include, 

to the extent practicable, individuals, 

with demonstrated ability to represent 

minorities, women, and persons with 

disabilities. The Secretary of Treasury 

will review the recommended 

candidates and make final selections. 

Dated: March 6, 2007. 

Gregory Kay, 

Director, Strategic Services Division. 

[FR Doc. E7–4698 Filed 3–14–07; 8:45 am] 

BILLING CODE 4830–01–P 


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