80_FR_14007 80 FR 13956 - Proposed Collection

80 FR 13956 - Proposed Collection

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 51 (March 17, 2015)

Page Range13956-13957
FR Document2015-06006

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 the Implementation and redesign of Form 990.

Federal Register, Volume 80 Issue 51 (Tuesday, March 17, 2015) 
[Federal Register Volume 80, Number 51 (Tuesday, March 17, 2015)]
[Notices]
[Pages 13956-13957]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-06006]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
the Implementation and redesign of Form 990.

DATES: Written comments should be received on or before May 18, 2015 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Sara Covington at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Implementation of Form 990.
    OMB Number: 1545-2117.
    Regulation Project Number: TD 9549.
    Abstract: This document contains final regulations necessary to 
implement the redesigned Form 990, ``Return of Organization Exempt From 
Income Tax.'' The final regulations make revisions to the regulations 
to allow for new threshold amounts for reporting compensation, to 
require that compensation be reported on a calendar year basis, and to 
modify the scope of organizations subject to information reporting 
requirements upon a substantial contraction. The regulations also 
eliminate the advance ruling process for new organizations, change the 
public support computation period for organizations described in 
sections 170(b)(1)(A)(vi) and 509(a)(1) and in section 509(a)(2) to 
five years, consistent with the revised Form 990, and clarify that 
support must be reported using the organization's overall method of 
accounting. All tax-exempt organizations required under section 6033 of 
the Internal Revenue Code (Code) to file annual information returns are 
affected by these regulations.
    Current Actions: There is no change to this existing regulation. 
This document is being submitted for renewal purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not for-profit organizations.
    Estimated Number of Respondents: 1.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 1.
    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

[[Page 13957]]

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: March 9, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-06006 Filed 3-16-15; 8:45 am]
 BILLING CODE 4830-01-P

13956 Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices Destruction of Security Items,’’ dated RETENTION AND DISPOSAL: DATES: Written comments should be February 16, 2000, and Treasury Records are retained and disposed in received on or before May 18, 2015 to Directive TD 19–06, ‘‘Delegation to the accordance with the Bureau of be assured of consideration. Director, Bureau of Engraving and Engraving and Printing Agency Specific ADDRESSES: Direct all written comments Printing, for the Redemption and Records Schedule N1/318/04/16 as to Christie Preston, Internal Revenue Destruction of Unfit Currency and the required by the National Archives and Service, Room 6129, 1111 Constitution Destruction of Waste and Spoiled Records Administration. Avenue NW., Washington, DC 20224. Items,’’ dated February 29, 2000. FOR FURTHER INFORMATION CONTACT: SYSTEM MANAGER(S) AND ADDRESS: PURPOSE(S): Requests for additional information or Chief, Bureau of Engraving and copies of the regulations should be The purpose of this system of records Printing, Eastern Currency Facility, is to establish paper-based files and an directed to Sara Covington at Internal Office of Compliance, Room 321–11A, Revenue Service, Room 6129, 1111 electronic database that facilitates the Destruction Standards and Compliance processing of requests for use of Constitution Avenue NW., Washington, Division, 14th & C Streets SW., DC 20224, or through the Internet at shredded U.S. currency for artistic or Washington, DC 20228. commercial purposes. Records are for Sara.L.Covington@irs.gov. internal purposes only and will NOTIFICATION PROCEDURE: SUPPLEMENTARY INFORMATION: facilitate the approval process Individuals seeking to determine Title: Implementation of Form 990. performed by the Chief, Office of whether this system of records contains OMB Number: 1545–2117. Compliance. their information should address Regulation Project Number: TD 9549. written inquiries to the Disclosure Abstract: This document contains ROUTINE USES OF RECORDS MAINTAINED IN THE final regulations necessary to implement SYSTEM, INCLUDING CATEGORIES OF USERS AND Officer, Department of the Treasury, Bureau of Engraving and Printing, Office the redesigned Form 990, ‘‘Return of THE PURPOSES OF SUCH USES: of the Chief Counsel, 14th & C Streets Organization Exempt From Income These records may be disclosed to Tax.’’ The final regulations make appropriate agencies, entities, and SW., Room 419–A, Washington, DC 20228. revisions to the regulations to allow for persons when: (a) The Department new threshold amounts for reporting suspects or has confirmed that the RECORD ACCESS PROCEDURES: compensation, to require that security or confidentiality of compensation be reported on a calendar See, ‘‘Notification Procedure’’ above. information in the system of records has year basis, and to modify the scope of been compromised; (b) the Department CONTESTING RECORD PROCEDURES: organizations subject to information has determined that as a result of the See, ‘‘Notification Procedure’’ above. reporting requirements upon a suspected or confirmed compromise substantial contraction. The regulations there is a risk of harm to economic or RECORD SOURCE CATEGORIES: also eliminate the advance ruling property interests, identity theft or The information contained in the process for new organizations, change fraud, or harm to the security or system originates from the individual the public support computation period integrity of this system or other systems requesting approval for use of shredded for organizations described in sections or programs (whether maintained by the U.S. currency. 170(b)(1)(A)(vi) and 509(a)(1) and in Department or another agency or entity) section 509(a)(2) to five years, consistent EXEMPTIONS CLAIMED FOR THE SYSTEM: that rely upon the compromised with the revised Form 990, and clarify information; and (c) the disclosure made None. that support must be reported using the to such agencies, entities, and persons is [FR Doc. 2015–06023 Filed 3–16–15; 8:45 am] organization’s overall method of reasonably necessary to assist in BILLING CODE 4840–01P accounting. All tax-exempt connection with the Department’s organizations required under section efforts to respond to the suspected or 6033 of the Internal Revenue Code confirmed compromise and prevent, DEPARTMENT OF THE TREASURY (Code) to file annual information returns minimize, or remedy such harm. are affected by these regulations. Internal Revenue Service POLICIES AND PRACTICES FOR STORING, Current Actions: There is no change to RETRIEVING, ACCESSING, RETAINING, AND Proposed Collection this existing regulation. This document DISPOSING OF RECORDS IN THE SYSTEM: is being submitted for renewal purposes AGENCY: Internal Revenue Service (IRS), only. STORAGE: Treasury. Type of Review: Extension of a Records are stored on electronic currently approved collection. ACTION: Notice and request for media and hard copy. Paper records are Affected Public: Not for-profit maintained in locked cabinets in a comments. organizations. locked room. SUMMARY: The Department of the Estimated Number of Respondents: 1. RETRIEVABILITY: Treasury, as part of its continuing effort Estimated Time per Respondent: 1 Records are retrieved by name and to reduce paperwork and respondent hour. date when the request was received. burden, invites the general public and Estimated Total Annual Burden other Federal agencies to take this Hours: 1. SAFEGUARDS: opportunity to comment on proposed The following paragraph applies to all mstockstill on DSK4VPTVN1PROD with NOTICES Access to electronic and paper and/or continuing information of the collections of information covered records is limited to authorized collections, as required by the by this notice: personnel in the BEP Office of Paperwork Reduction Act of 1995, An agency may not conduct or Compliance, Eastern Currency Facility Public Law 104–13 (44 U.S.C. sponsor, and a person is not required to in Washington, DC as determined by 3506(c)(2)(A)). Currently, the IRS is respond to, a collection of information access controls that limit privileges soliciting comments concerning the unless the collection of information granted to users based on their need to Implementation and redesign of Form displays a valid OMB control number. know to perform daily job functions. 990. Books or records relating to a collection VerDate Sep<11>2014 18:09 Mar 16, 2015 Jkt 235001 PO 00000 Frm 00135 Fmt 4703 Sfmt 4703 E:\FR\FM\17MRN1.SGM 17MRN1

Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices 13957 of information must be retained as long Counsel, Department of the Treasury DOB 26 Jul 1956; POB Republic of Mordovia, as their contents may become material (not toll free numbers). Russia (individual) [UKRAINE–EO13660]. in the administration of any internal 12. BOHATYRIOVA, Raisa Vasylivna SUPPLEMENTARY INFORMATION: (a.k.a. BOGATYRIOVA, Raisa; a.k.a. revenue law. Generally, tax returns and BOGATYROVA, Raisa; a.k.a. tax return information are confidential, Electronic and Facsimile Availability BOGATYRYOVA, Raisa; a.k.a. as required by 26 U.S.C. 6103. The Specially Designated Nationals BOHATYREVA, Raisa; a.k.a. BOHATYROVA, Request for Comments: Comments and Blocked Persons List and additional Raisa; a.k.a. BOHATYRYOVA, Raisa; a.k.a. submitted in response to this notice will information concerning OFAC sanctions BOHATYRYOVA, Rayisa); DOB 06 Jan 1953; be summarized and/or included in the programs are available on OFAC’s Web POB Bakal, Chelyabinsk, Russia (individual) request for OMB approval. All site (www.treas.gov/ofac). Certain [UKRAINE–EO13660]. general information pertaining to 13. KHODAKOVSKYY, Oleksandr comments will become a matter of Sergeyevich (a.k.a. KHODAKOVSKIY, public record. Comments are invited on: OFAC’s sanctions programs is also Aleksandr; a.k.a. KHODAKOVSKY, (a) Whether the collection of available via facsimile through a 24- Alexander); DOB 18 Dec 1972; POB Donetsk, information is necessary for the proper hour fax-on-demand service, tel.: 202/ Ukraine (individual) [UKRAINE–EO13660]. performance of the functions of the 622–0077. 14. IVAKIN, Yuriy Vladimirovich (a.k.a. agency, including whether the IVAKIN, Yurii); DOB 13 Aug 1954; POB Notice of OFAC Actions Perevalsk, Ukraine (individual) [UKRAINE– information shall have practical utility; (b) the accuracy of the agency’s estimate On March 11, 2015, OFAC blocked EO13660]. of the burden of the collection of the property and interests in property of Entity information; (c) ways to enhance the the following fifteen persons pursuant quality, utility, and clarity of the to E.O. 13660, ‘‘Blocking Property of 1. EURASIAN YOUTH UNION, Russia 3, information to be collected; (d) ways to Certain Persons Contributing to the Bagrationovskiy Proezd, House 7, Area 20 minimize the burden of the collection of Situation in Ukraine’’: ‘‘B’’, Office 405, Moscow 121087, Russia; information on respondents, including Web site http://rossia3.ru; Email Address Individuals esm@rossia3.ru [UKRAINE–EO13660]. through the use of automated collection techniques or other forms of information 1. ARBUZOV, Serhiy (a.k.a. ARBUZOV, On March 11, 2015, OFAC blocked technology; and (e) estimates of capital Sergey G.; a.k.a. ARBUZOV, Serhiy the property and interests in property of or start-up costs and costs of operation, Hennadiyovych); DOB 24 Mar 1976; POB the following person pursuant to E.O. maintenance, and purchase of services Donetsk, Ukraine; Former First Deputy Prime 13685, ‘‘Blocking Property of Certain Minister of Ukraine (individual) [UKRAINE– Persons and Prohibiting Certain to provide information. EO13660]. Approved: March 9, 2015. Transactions With Respect to the 2. AZAROV, Mykola Yanovych (a.k.a. AZAROV, Mykola Nikolai Yanovych; a.k.a. Crimea Region of Ukraine’’: Christie Preston, IRS Reports Clearance Officer. PAKHLO, Nikolai Yanovich); DOB 17 Dec Entity 1947; POB Kaluga, Russia; Former Prime [FR Doc. 2015–06006 Filed 3–16–15; 8:45 am] Minister of Ukraine (individual) [UKRAINE– 1. RUSSIAN NATIONAL COMMERCIAL BILLING CODE 4830–01–P EO13660]. BANK (a.k.a. RNKB OAO; a.k.a. ROSSISKI 3. KOZYURA, Oleg Grigorievich (a.k.a. NATSIONALNY KOMMERCHESKI BANK KOZYURA, Oleg Grigoryevich); DOB 19 Dec OTKRYTOE AKTSIONERNOE DEPARTMENT OF THE TREASURY 1962; POB Zaporozhye, Ukraine; Head of the OBSHCHESTVO; a.k.a. ‘‘RNCB’’), d. 9 korp. Office of the Federal Migration Service in the 5 ul.Krasnoproletarskaya, Moscow 127030, Office of Foreign Assets Control City of Sevastopol (individual) [UKRAINE– Russia; SWIFT/BIC RNCO RU MM; Web site EO13660]. http://www.rncb.ru; Email Address Sanctions Actions Pursuant to 4. DUGIN, Aleksandr (a.k.a. DUGIN, rncb@rncb.ru; BIK (RU) 044525607; Executive Orders 13660 and 13685 Aleksandr Gelyevich; a.k.a. DUGIN, Registration ID 1027700381290 (Russia); Tax Alexander Gelyevich); DOB 07 Jan 1962 ID No. 7701105460 (Russia); Government AGENCY: Office of Foreign Assets (individual) [UKRAINE–EO13660]. Gazette Number 09610705 (Russia) Control, Treasury. 5. KANISHCHEV, Pavel; DOB 1986 [UKRAINE–EO13685]. (individual) [UKRAINE–EO13660]. ACTION: Notice. 6. KOVALENKO, Andrey; DOB 30 Dec Dated: March 11, 2015. SUMMARY: The Treasury Department’s 1985 (individual) [UKRAINE–EO13660]. John E. Smith, 7. ZDRILIUK, Serhii Anatoliyovych (a.k.a. Office of Foreign Assets Control (OFAC) ZDRILIUK, Serghiei; a.k.a. ZDRILYUK, Acting Director, Office of Foreign Assets is publishing the names of sixteen Control. Sergei; a.k.a. ZDRILYUK, Sergey; a.k.a. persons whose property and interests in ZDRYLYUK, Serhiy); DOB 23 Jun 1972; POB [FR Doc. 2015–06056 Filed 3–16–15; 8:45 am] property are blocked pursuant to one or Vinnytsia Region, Ukraine; nationality BILLING CODE 4810–AL–P more of the following authorities: Ukraine; citizen Russia (individual) Executive Order (E.O.) 13660 and E.O. [UKRAINE–EO13660]. 13685. 8. ABISOV, Sergei (a.k.a. ABISOV, Sergei DEPARTMENT OF VETERANS Vadimovich); DOB 27 Nov 1967; POB AFFAIRS DATES: OFAC’s actions described in this Simferopol, Crimea, Ukraine (individual) notice were effective on March 11, 2015, [UKRAINE–EO13660]. as further specified below. MyVA Federal Advisory Committee 9. GUBAREVA, Ekaterina (a.k.a. GUBAREVA, Yekaterina); DOB 05 Jul 1983 Notice of Meeting FOR FURTHER INFORMATION CONTACT: (individual) [UKRAINE–EO13660]. mstockstill on DSK4VPTVN1PROD with NOTICES Associate Director for Global Targeting, The Department of Veterans Affairs tel.: 202/622–2420, Assistant Director 10. LYAGIN, Roman (a.k.a. LIAGIN, (VA) gives notice under the Federal Roman; a.k.a. LIAHIN, Roman; a.k.a. for Sanctions Compliance & Evaluation, Advisory Committee Act, 5 U.S.C. App. LYAHIN, Roman); DOB 30 May 1980; POB tel.: 202/622–2490, Assistant Director Donetsk, Ukraine (individual) [UKRAINE– 2, that the MyVA Advisory Committee for Licensing, tel.: 202/622–2480, Office EO13660]. (MVAC) will meet April 14 and 15, 2015 of Foreign Assets Control, or Chief 11. KARAMAN, Aleksandr (a.k.a. at the Department of Veterans Affairs, Counsel (Foreign Assets Control), tel.: CARAMAN, Aleksandru; a.k.a. KARAMAN, Board of Veterans’ Appeals Conference 202/622–2410, Office of the General Alexander; a.k.a. KARAMAN, Oleksandr); Room, 425 I Street NW., 4th Floor, VerDate Sep<11>2014 20:28 Mar 16, 2015 Jkt 235001 PO 00000 Frm 00136 Fmt 4703 Sfmt 4703 E:\FR\FM\17MRN1.SGM 17MRN1


Document Created: 2015-12-18 12:01:54
Document Modified: 2015-12-18 12:01:54
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before May 18, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the regulations should be directed to Sara Covington at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation80 FR 13956 
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