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[Federal Register Volume 89, Number 244 (Thursday, December 19, 2024)]
[Notices]
[Pages 103934-103935]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-30067]

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DEPARTMENT OF THE TREASURY

Proposed Collection; Requesting Comments on Tax-Exempt 
Organization Forms

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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.

DATES: Comments should be received on or before January 21, 2025 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    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,

[[Page 103935]]

8718, 8868, 8870, 8871, 8872, 8879-TE, 8886-T, 8899 and all other 
related forms, schedules, and attachments.
    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 regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. This approval package is being submitted for 
renewal purposes.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Tax-Exempt Organizations.
    Estimated Number of Respondents: 1,711,300.
    Estimated Time per Respondent (Hours): 42 hours, 55 minutes.
    Estimated Total Annual Time (Hours): 73,440,000.
    Estimated Total Annual Monetized Time ($): 3,887,000,000.
    Estimated Total Out-of-Pocket Costs ($): 1,963,400,000.
    Estimated Total Monetized Burden ($): 5,850,400,000.

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

    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. 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.

                       Burden Total Estimates for the Form 990 Series of Returns and Associated Forms, Schedules, and Regulations
                                                                   [Fiscal year 2025]
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                                                                                                      Program change
                                                                                     Program change       due to      Program change
                                                                 Fiscal year 2024   due to technical    legislative    due to agency   Fiscal year 2025
                                                                                       adjustment       adjustment      adjustment
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Number of Taxpayers...........................................           1,698,500            12,800  ..............  ..............           1,711,300
Burden in Hours...............................................          75,490,000       (2,050,000)  ..............  ..............          73,440,000
Burden in Monetized Hours.....................................      $3,903,500,000     ($16,500,000)  ..............  ..............      $3,887,000,000
Out-of-Pocket Costs...........................................      $1,978,500,000     ($15,100,000)  ..............  ..............      $1,963,400,000
                                                               -----------------------------------------------------------------------------------------
    Total Monetized Burden *..................................      $5,882,000,000     ($31,600,000)  ..............  ..............      $5,850,400,000
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Source: IRS:RAAS:KDA:BRDN (12-10-24).
Total Monetized Burden = Burden in Monetized Hours + Out-of-Pocket Costs.
Note: 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.

    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-30067 Filed 12-18-24; 8:45 am]
BILLING CODE 4830-01-P
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