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[Federal Register Volume 90, Number 14 (Thursday, January 23, 2025)]
[Notices]
[Page 8101]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01572]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for Information Collection 
Tools Relating to the Request for a Copy of Exempt or Political 
Organization IRS Form, Application, or Letter

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
information collection requirements related to the request for a copy 
of exempt or political organization IRS form, application, or letter.

DATES: Written comments should be received on or before March 24, 2025 
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 [email protected]. Include OMB control number 
1545-0495 or Request for a Copy of Exempt or Political Organization IRS 
Form, Application, or Letter, in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form(s) should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Request for a Copy of Exempt or Political Organization IRS 
Form, Application, or Letter.
    OMB Number: 1545-0495.
    Form Number(s): 4506-A and 4506-B.
    Abstract: Internal Revenue Code section 6104 states that if an 
organization described in section 501(c) or (d) is exempt from taxation 
under section 501(a) for any taxable year, the application for 
exemption is open for public inspection. This includes all supporting 
statements, any letter or other documents issued by the IRS concerning 
the application, and certain annual returns of the organization. Form 
4506-A, Request for Public Inspection or Copy of Exempt or Political 
Organization IRS Form and Form 4506-B, Request for a Copy of Exempt 
Organization IRS Application or Letter, is used to request public 
inspection or a copy of these forms.
    Current Actions: There are no changes to the forms, however, the 
agency has updated the estimated number of respondents based on the 
most recent filing data. The agency estimates 8,000 more respondents 
for a total of 27,000 respondents, increasing overall burden by 6,790 
(19,400 hours to 26,190 hours). However, the estimated time per 
response remains the same at 58 minutes as there have been no changes 
to the forms.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and businesses or other 
for-profit organizations, not-for-profit, institutions, farms, and 
Federal, state, local or tribal governments.
    Estimated Number of Respondents: 27,000.
    Estimated Time per Response: 58 minutes.
    Estimated Total Annual Burden Hours: 26,190 hours.
    The following paragraph applies to all 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 if 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: January 16, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-01572 Filed 1-22-25; 8:45 am]
BILLING CODE 4830-01-P
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