[Federal Register Volume 89, Number 176 (Wednesday, September 11, 2024)]
[Notices]
[Pages 73746-73752]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-20539]


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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 12, 
2024 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#1f6f6d7e317c7072727a716b6c5f766d6c31787069"><span class="__cf_email__" data-cfemail="f5858794db969a9898909b8186b59c8786db929a83">[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 Martha 
Brinson

[[Page 73747]]

(202) 317-5753, 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#cc81adbeb8a4ade29ee28ebea5a2bfa3a28ca5bebfe2aba3ba"><span class="__cf_email__" data-cfemail="8ec3effcfae6efa0dca0ccfce7e0fde1e0cee7fcfda0e9e1f8">[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.

Tax 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, 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 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 Respondents: 1,684,600.
    Preliminary Estimated Time per Respondent (Hours): 44 hours, 10 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 74,400,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
3,828,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 1,938,600,000.
    Preliminary Estimated Total Monetized Burden ($): 5,766,600,000.

    Note:  Total Monetized Burden = Total Out-of-Pocket Costs + 
Total Monetized Time.


    Note:  Amounts below are estimates for Fiscal Year (FY) 2025. 
Reported time and cost burdens are national averages and do not 
necessarily reflect a ``typical case.'' Most taxpayers experience 
lower than average burden, with taxpayer burden varying considerably 
by taxpayer type. Detail may not add due to rounding.


                 ICB Estimates for the 990 Series of Returns and Supporting Forms and Schedules
                                                    [FY2025]
----------------------------------------------------------------------------------------------------------------
                                                                              Program change
                                                                FY24        due to adjustment         FY25
----------------------------------------------------------------------------------------------------------------
Number of Respondents..................................          1,698,500           (13,900)          1,684,600
Burden in Hours........................................         75,500,000        (1,100,000)         74,400,000
Monetized Time Burden..................................     $3,903,700,000      ($75,700,000)     $3,828,000,000
Out-of-Pocket Costs....................................     $1,978,400,000      ($39,800,000)     $1,938,600,000
                                                        --------------------------------------------------------
Total Monetized Burden.................................     $5,882,100,000     ($115,500,000)     $5,766,600,000
----------------------------------------------------------------------------------------------------------------

    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: September 4, 2024.
Martha R. Brinson,
Tax Analyst.

Appendix-A

----------------------------------------------------------------------------------------------------------------
                        Product                                                   Title
----------------------------------------------------------------------------------------------------------------
Form T.................................................  TIMBER.
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).

[[Page 73748]]

 
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...............................................  US 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.
7210...................................................  Clean Hydrogen Production Credit.
7213...................................................  Nuclear Power Production Credit.
7217...................................................  Distributions From a Partnership of Property With
                                                          Partner Basis Adjustments.
7218...................................................  Clean Fuel Production Credit.
8038...................................................  Information Return for Tax-Exempt Private Activity Bond
                                                          Issues.
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.
8824...................................................  Like-Kind Exchanges.
8826...................................................  Disabled Access Credit.
8835...................................................  Renewable Electricity Production Credit.
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 K-1...........................................  Partner's Share of Income Deductions Credits, etc.

[[Page 73749]]

 
8865 Sch K-2...........................................  Partners' Distributive Share Items--International.
8865 Sch K-3...........................................  Partner's Share of Income, Deductions, Credits, etc.--
                                                          International.
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.
8866...................................................  Interest Computation Under the Look-Back Method for
                                                          Property Depreciated Under the Income Forecast Method.
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.
8911...................................................  Alternative Fuel Vehicle Refueling Property Credit.
8911 Sch A.............................................  Alternative Fuel Vehicle Refueling Property.
8933...................................................  Carbon Oxide Sequestration Credit.
8933 Sch A.............................................  Disposal or Enhanced Oil Recovery Owner Certification.
8933 Sch B.............................................  Disposal Operator Certification.
8933 Sch C.............................................  Enhanced Oil Recovery Operator Certification.
8933 Sch D.............................................  Recapture Certification.
8933 Sch E.............................................  Election Certification.
8933 Sch F.............................................  Utilization Certification.
8936...................................................  Clean Vehicle Credit.
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 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.
8995-A.................................................  Qualified Business Income Deduction.
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.
990-W..................................................  Estimated Tax on Unrelated Business Taxable Income for
                                                          Tax-Exempt Organizations (and on Investment Income for
                                                          Private Foundations).
----------------------------------------------------------------------------------------------------------------

Appendix-B

----------------------------------------------------------------------------------------------------------------
                        Guidance                                            Title/description
----------------------------------------------------------------------------------------------------------------
Announcement 2004-38...................................  Election of Alternative Deficit Reduction Contribution.
Announcement 2004-43...................................  Election of Alternative Deficit Reduction Contribution.

[[Page 73750]]

 
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 2023-38.........................................  Domestic Content Bonus Credit Guidance under Sections
                                                          45, 45Y, 48, and 48E.
Notice 2024-9..........................................  Statutory Exceptions to Phaseout Reducing Elective
                                                          Payment Amounts for Applicable Entities if Domestic
                                                          Content Requirements are Not Satisfied.
Notice 2024-41.........................................  Expansion of Applicable Projects for Safe Harbor in
                                                          Notice 2023-38 and New Elective Safe Harbor to
                                                          Determine Cost Percentages for Adjusted Percentage
                                                          Rule.
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 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 Procedure 2004-15..............................  Waivers of Minimum Funding Standards.
Revenue Procedure 2008-62 and 2017-55..................  Substitute Mortality Tables for Single 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 2018-4...............................  Updating Procedures for Guidance on Matters Under IRS
                                                          TE/GE Division.
Revenue Procedure 2018-38..............................  Returns by exempt organizations and returns by certain
                                                          non-exempt organizations.
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 2023-4...............................  Types of Advice Available to Taxpayers.
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 2024-5...............................  Rulings and Determination Letters.
Revenue Procedure 2024-23..............................  Changes in Accounting Periods and in Methods of
                                                          Accounting.
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.
TD 8019................................................  Public Inspection of Exempt Organization Return.

[[Page 73751]]

 
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.
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.

[[Page 73752]]

 
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.
TD 9988................................................  Elective Payment of Applicable Credits; Elective
                                                          Payment of Advanced Manufacturing Investment Credit;
                                                          Final Rules; Election To Exclude Certain
                                                          Unincorporated Organizations Owned by Applicable
                                                          Entities From Application of the Rules on Partners and
                                                          Partnerships.
TD 9998................................................  Increased Amounts of Credit or Deduction for Satisfying
                                                          Certain Prevailing Wage and Registered Apprenticeship
                                                          Requirements.
----------------------------------------------------------------------------------------------------------------


[FR Doc. 2024-20539 Filed 9-10-24; 8:45 am]
BILLING CODE 4830-01-P


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