39648 Federal Register / Vol. 63, No. 141 /Thursday, July 23, 1998 / Notices

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) taxexempt organizations fulfill the

operating conditions of their tax

exemption. Schedule A (Form 990) is

used to elicit special information from

section 501(c)(3) organizations. 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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8610

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

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

soliciting comments concerning Form

8610, Annual Low-Income Housing

Credit Agencies Report.

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.

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: Annual Low-Income Housing

Credit Agencies Report.

OMB Number: 1545–0990.

Form Number: 8610.

Abstract: State or local housing credit

agencies are required by Internal

Revenue Code section 42(l)(3) to report

annually the amount of housing credits

allocated to buildings qualifying for the

low-income housing credit on Form

8609, Low-Income Housing Credit

Allocation Certification. Form 8610 is

used as a transmittal for Forms 8609.

The IRS uses the amounts reported on

Form 8610 to ensure that the housing

credit agencies do not exceed their

allocation.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: State, local or tribal

governments.

Estimated Number of Respondents:

50.

Estimated Time Per Respondent: 7 hr.,

53 min.

Estimated Total Annual Burden

Hours: 394.

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
Federal Register / Vol. 63, No. 141 /Thursday, July 23, 1998 / Notices 39649

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: July 15, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–19702 Filed 7–22–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 6627

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

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

soliciting comments concerning Form

6627, Environmental Taxes.

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.

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: Environmental Taxes.

OMB Number: 1545–0245.

Form Number: 6627.

Abstract: Internal Revenue Code

sections 4681 and 4682 impose a tax on

ozone-depleting chemicals (ODCs) and

on imported products containing ODCs.

Form 6627 is used to compute the

environmental tax on ODCs and on

imported products that use ODCs as

materials in the manufacture or

production of the product. It is also

used to compute the floor stocks tax on

ODCs.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations and individuals.

Estimated Number of Respondents:

1,610.

Estimated Time Per Respondent: 3 hr.,

13 min.

Estimated Total Annual Burden

Hours: 5,172.

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: July 17, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–19703 Filed 7–22–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 990–C

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

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

soliciting comments concerning Form

990–C, Farmers’ Cooperative

Association Income Tax Return.

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.

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: Farmers’ Cooperative

Association Income Tax Return.

OMB Number: 1545–0051.

Form Number: 990–C.

Abstract: Form 990–C is used by

farmers’ cooperatives to report the tax

imposed by Internal Revenue Code

section 1381. The IRS uses the

information on the form to determine

whether the cooperative has correctly

computed and reported its income tax

liability.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations and farms.

Estimated Number of Respondents:

5,600.

Estimated Time Per Respondent: 148

hr., 13 min.

Estimated Total Annual Burden

Hours: 830,032.

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