Source: https://www.federalregister.gov/documents/2007/11/15/E7-22280/notification-requirement-for-tax-exempt-entities-not-currently-required-to-file
Timestamp: 2017-09-22 23:24:36
Document Index: 336236366

Matched Legal Cases: ['§\u20091', 'art 1', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Notification Requirement for Tax-Exempt Entities Not Currently Required To File
A Proposed Rule by the Internal Revenue Service on 11/15/2007
Written or electronic comments and requests for a public hearing must be received by February 13, 2008.
64174-64175 (2 pages)
1545-BG37
https://www.federalregister.gov/d/E7-22280 https://www.federalregister.gov/d/E7-22280
Send submissions to: CC:PA:LPD:PR (REG-104942-07), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA: LPD:PR (REG-104942-07), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at www.regulations.gov (IRS-REG-104942-07).
Concerning the proposed regulations, Monice Rosenbaum at (202) 622-6070 (not a toll-free number); concerning submission of comments and requests for a public hearing, Richard Hurst, Richard.A.Hurst@irscounsel.treas.gov.
The information that is required to be collected for purposes of § 1.6033-6(c) is required to be submitted on Form 990-N, “Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ,” under control number 1545-2085. The estimated number of recordkeepers that will submit electronic notification is approximately 520,000. The estimated paperwork burden for taxpayers submitting Form 990-N is 15 minutes per taxpayer.
Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) relating to section 6033(i)(1). The temporary regulations describe the time and manner in which certain tax-exempt organizations not currently required to file are required to provide an annual electronic notice including certain information set forth in the section 6033(i)(1)(A) through (F). The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the amendments.
It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in § 1.6033-6T will not have a significant economic impact on a substantial number of small entities. Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. 601) (RFA) is not required.
Start Printed Page 64175
§ 1.6033-6
[The text of proposed § 1.6033-6 is the same as the text of § 1.6033-6T published elsewhere in this issue of the Federal Register].
[FR Doc. E7-22280 Filed 11-14-07; 8:45 am]