[Federal Register Volume 63, Number 141 (Thursday, July 23, 1998)]
[Notices]
[Pages 39647-39648]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-19701]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 990 and Schedule A

(Form 990)
AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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,

[[Page 39648]]

Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is 
soliciting comments concerning Form 990, Return of Organization Exempt 
From Income Tax Under Section 501(c) of the Internal Revenue Code 
(except black lung benefit trust or private foundation) or section 
4947(a)(1) nonexempt charitable trust and Schedule A, Organization 
Exempt Under Section 501(c)(3) (Except Private Foundation), and Section 
501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) nonexempt 
charitable trust.

DATES: Written comments should be received on or before September 21, 
1998 to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224. 2

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Return of Organization Exempt From Income Tax Under Section 
501(c) of the Internal Revenue Code (except black lung benefit trust or 
private foundation) or section 4947(a)(1) nonexempt charitable trust 
(Form 990), and Organization Exempt Under Section 501(c)(3) (Except 
Private Foundation), and Section 501(e), 501(f), 501(k), 501(n), or 
Section 4947(a)(1) nonexempt charitable trust (Schedule A).
    OMB Number: 1545-0047.
    Form Number: 990 and Schedule A (Form 990).
    Abstract: Form 990 is needed to determine that Code section 501(a) 
tax-exempt organizations fulfill the operating conditions of their tax 
exemption. Schedule A (Form 990) is used to elicit special information 
from section 501(c)(3) organizations. IRS uses the information from 
these forms to determine if the filers are operating within the rules 
of their exemption.
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 327,953.
    Estimated Time Per Respondent: 160 hr., 47 min.
    Estimated Total Annual Burden Hours: 52,731,933.
    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 4 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: July 14, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-19701 Filed 7-22-98; 8:45 am]
BILLING CODE 4830-01-U