82_FR_17153 82 FR 17087 - Proposed Collection; Comment Request for Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

82 FR 17087 - Proposed Collection; Comment Request for Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 66 (April 7, 2017)

Page Range17087-17088
FR Document2017-06926

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. Currently, the IRS is soliciting comments concerning Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

Federal Register, Volume 82 Issue 66 (Friday, April 7, 2017)
[Federal Register Volume 82, Number 66 (Friday, April 7, 2017)]
[Notices]
[Pages 17087-17088]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-06926]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Application for 
Recognition of Exemption Under Section 501(c)(3) of the Internal 
Revenue Code

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. Currently, the IRS is soliciting 
comments concerning Form 1023, Application for Recognition of Exemption 
Under Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ, 
Streamlined Application for Recognition of Exemption Under Section 
501(c)(3) of the Internal Revenue Code.

DATES: Written comments should be received on or before June 6, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie E. Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the form and 
instructions should be directed to Martha R. Brinson, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Recognition of Exemption Under Section 
501(c)(3) of the Internal Revenue Code and Form 1023-EZ Streamlined.
    OMB Number: 1545-0056.
    Form Number: Forms 1023 and 1023-EZ.
    Abstract: Form 1023 is filed by applicants seeking Federal income 
tax exemption as organizations described in section 501(c)(3). IRS uses 
the information to determine if the applicant is exempt and whether the 
applicant is a private foundation. Form

[[Page 17088]]

1023-EZ is a simplified version of Form 1023, to be filled by 
organization who meets certain criteria.
    Current Actions: The PATH Act presents legislative changes that 
amended Form 1023 and caused a reduction of burden by consolidating 
portions of the Form 1023. The changes on the Form 1023 will decrease 
burden hours by 44,954. There are no changes to Form 1023-EZ.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 80,000.
    Estimated Time per Respondents: 58.93 hours.
    Estimated Total Annual Burden Hours: 4,714,236.
    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: March 27, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-06926 Filed 4-6-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                 Federal Register / Vol. 82, No. 66 / Friday, April 7, 2017 / Notices                                                17087

                                               granting of this petition does not relieve              reinstatement and requesting retroactive                Approved: March 27, 2017.
                                               vehicle distributors and dealers of the                 reinstatement and establishing                        Laurie Brimmer,
                                               prohibitions on the sale, offer for sale,               reasonable cause under section                        IRS Senior Tax Analyst.
                                               or introduction or delivery for                         6033(j)(2) and (3) of the Internal                    [FR Doc. 2017–06917 Filed 4–6–17; 8:45 am]
                                               introduction into interstate commerce of                Revenue Code (the Code) for an                        BILLING CODE 4830–01–P
                                               the noncompliant vehicles under their                   organization that has had its tax-exempt
                                               control after DTNA notified them that                   status automatically revoked under
                                               the subject noncompliance existed.                      section 6033(j)(1) of the Code. The                   DEPARTMENT OF THE TREASURY
                                                 Authority: 49 U.S.C. 30118, 30120:                    Treasury Department (Treasury) and the
                                               delegations of authority at 49 CFR 1.95 and             Internal Revenue Service (IRS) intend to              Internal Revenue Service
                                               501.8.                                                  issue regulations under section 6033(j)
                                                                                                       that will prescribe rules, including rules            Proposed Collection; Comment
                                               Jeffrey M. Giuseppe,                                    relating to the application for                       Request for Application for
                                               Director, Office of Vehicle Safety Compliance.          reinstatement of tax-exempt status                    Recognition of Exemption Under
                                               [FR Doc. 2017–06956 Filed 4–6–17; 8:45 am]              under section 6033(j)(2) and the request              Section 501(c)(3) of the Internal
                                               BILLING CODE 4910–59–P                                  for retroactive reinstatement under                   Revenue Code
                                                                                                       section 6033(j)(3).                                   AGENCY: Internal Revenue Service (IRS),
                                                                                                          Current Actions: There are no changes              Treasury.
                                               DEPARTMENT OF THE TREASURY                              being made to the burden previously
                                                                                                                                                             ACTION: Notice and request for
                                                                                                       requested, at this time.
                                               Internal Revenue Service                                   Type of Review: Extension of a                     comments.
                                                                                                       currently approved collection.                        SUMMARY:   The Department of the
                                               Proposed Collection; Comment                               Affected Public: Not-for-profit                    Treasury, as part of its continuing effort
                                               Request for Application Requirements,                   institutions.                                         to reduce paperwork and respondent
                                               Retroactive Reinstatement and                              Estimated Number of Respondents:
                                                                                                                                                             burden, invites the general public and
                                               Reasonable Cause Under Section                          6,026.
                                                                                                                                                             other Federal agencies to take this
                                               6033(j)                                                    Estimated Average Time per
                                                                                                                                                             opportunity to comment on proposed
                                                                                                       Respondent: 1 hour.
                                               AGENCY:  Internal Revenue Service (IRS),                   Estimated Total Annual Burden                      and/or continuing information
                                               Treasury.                                               Hours: 6,026.                                         collections, as required by the
                                               ACTION: Notice and request for                             The following paragraph applies to all             Paperwork Reduction Act of 1995.
                                               comments for application requirements,                  of the collections of information covered             Currently, the IRS is soliciting
                                               retroactive reinstatement and reasonable                by this notice:                                       comments concerning Form 1023,
                                               cause under section 6033(j).                               An agency may not conduct or                       Application for Recognition of
                                                                                                       sponsor, and a person is not required to              Exemption Under Section 501(c)(3) of
                                               SUMMARY:   The Department of the                        respond to a collection of information                the Internal Revenue Code and Form
                                               Treasury, as part of its continuing effort              unless the collection displays a valid                1023–EZ, Streamlined Application for
                                               to reduce paperwork and respondent                      OMB control number. Books or records                  Recognition of Exemption Under
                                               burden, invites the general public and                  relating to a collection of information               Section 501(c)(3) of the Internal
                                               other Federal agencies to take this                     must be retained as long as their                     Revenue Code.
                                               opportunity to comment on proposed                      contents may become material in the                   DATES: Written comments should be
                                               and/or continuing information                           administration of any internal revenue                received on or before June 6, 2017 to be
                                               collections, as required by the                         law. Generally, tax returns and tax                   assured of consideration.
                                               Paperwork Reduction Act of 1995. The                    return information are confidential, as               ADDRESSES: Direct all written comments
                                               IRS is soliciting comments application                  required by 26 U.S.C. 6103.                           to Laurie E. Brimmer, Internal Revenue
                                               requirements, retroactive reinstatement                    Request for Comments: Comments                     Service, Room 6526, 1111 Constitution
                                               and reasonable cause.                                   submitted in response to this notice will             Avenue NW., Washington, DC 20224.
                                               DATES: Written comments should be                       be summarized and/or included in the                  Requests for additional information or
                                               received on or before June 6, 2017 to be                request for OMB approval. All                         copies of the form and instructions
                                               assured of consideration.                               comments will become a matter of                      should be directed to Martha R. Brinson,
                                               ADDRESSES: Direct all written comments                  public record. Comments are invited on:               Internal Revenue Service, Room 6526,
                                               to Laurie Brimmer, Internal Revenue                     (a) Whether the collection of                         1111 Constitution Avenue NW.,
                                               Service, Room 6526, 1111 Constitution                   information is necessary for the proper               Washington, DC 20224, or through the
                                               Avenue NW., Washington, DC 20224.                       performance of the functions of the                   Internet at Martha.R.Brinson@irs.gov.
                                               Requests for additional information or                  agency, including whether the                         SUPPLEMENTARY INFORMATION:
                                               copies of notice should be directed to                  information shall have practical utility;               Title: Application for Recognition of
                                               LaNita Van Dyke at Internal Revenue                     (b) the accuracy of the agency’s estimate             Exemption Under Section 501(c)(3) of
                                               Service, Room 6526, 1111 Constitution                   of the burden of the collection of                    the Internal Revenue Code and Form
                                               Avenue NW., Washington, DC 20224, or                    information; © ways to enhance the                    1023–EZ Streamlined.
                                               through the Internet, at                                quality, utility, and clarity of the                    OMB Number: 1545–0056.
                                               Lanita.VanDyke@irs.gov.                                 information to be collected; (d) ways to                Form Number: Forms 1023 and 1023–
                                               SUPPLEMENTARY INFORMATION:                              minimize the burden of the collection of              EZ.
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                                                 Title: Application Requirements,                      information on respondents, including                   Abstract: Form 1023 is filed by
                                               Retroactive Reinstatement and                           through the use of automated collection               applicants seeking Federal income tax
                                               Reasonable Cause under Section 6033(j).                 techniques or other forms of information              exemption as organizations described in
                                                 OMB Number: 1545–2206.                                technology; and (e) estimates of capital              section 501(c)(3). IRS uses the
                                                 Notice Number: Notice 2011–44.                        or start-up costs and costs of operation,             information to determine if the
                                                 Abstract: This notice provides                        maintenance, and purchase of services                 applicant is exempt and whether the
                                               guidance with respect to applying for                   to provide information.                               applicant is a private foundation. Form


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                                               17088                             Federal Register / Vol. 82, No. 66 / Friday, April 7, 2017 / Notices

                                               1023–EZ is a simplified version of Form                 DEPARTMENT OF THE TREASURY                               Estimated Total Annual Burden
                                               1023, to be filled by organization who                                                                        Hours: 46,800.
                                               meets certain criteria.                                 Internal Revenue Service                                 The following paragraph applies to all
                                                  Current Actions: The PATH Act                                                                              of the collections of information covered
                                                                                                       Proposed Collection; Comment                          by this notice:
                                               presents legislative changes that                       Request for IRS e-file Signature
                                               amended Form 1023 and caused a                                                                                   An agency may not conduct or
                                                                                                       Authorization for Forms 720, 2290 and                 sponsor, and a person is not required to
                                               reduction of burden by consolidating                    8879.
                                               portions of the Form 1023. The changes                                                                        respond to, a collection of information
                                               on the Form 1023 will decrease burden                                                                         unless the collection of information
                                                                                                       AGENCY: Internal Revenue Service (IRS),
                                               hours by 44,954. There are no changes                                                                         displays a valid OMB control number.
                                                                                                       Treasury.
                                               to Form 1023–EZ.                                                                                              Books or records relating to a collection
                                                                                                       ACTION: Notice and request for                        of information must be retained as long
                                                  Type of Review: Revision of a                        comments.                                             as their contents may become material
                                               currently approved collection.                                                                                in the administration of any internal
                                                                                                       SUMMARY:   The Department of the
                                                  Affected Public: Not-for-profit                      Treasury, as part of its continuing effort            revenue law. Generally, tax returns and
                                               institutions.                                           to reduce paperwork and respondent                    tax return information are confidential,
                                                  Estimated Number of Respondents:                     burden, invites the general public and                as required by 26 U.S.C. 6103.
                                               80,000.                                                                                                          Request for Comments: Comments
                                                                                                       other Federal agencies to take this
                                                                                                                                                             submitted in response to this notice will
                                                  Estimated Time per Respondents:                      opportunity to comment on proposed
                                                                                                                                                             be summarized and/or included in the
                                               58.93 hours.                                            and/or continuing information
                                                                                                                                                             request for OMB approval. All
                                                  Estimated Total Annual Burden                        collections, as required by the
                                                                                                                                                             comments will become a matter of
                                               Hours: 4,714,236.                                       Paperwork Reduction Act of 1995.
                                                                                                                                                             public record. Comments are invited on:
                                                                                                       Currently, the IRS is soliciting
                                                  The following paragraph applies to all                                                                     (a) Whether the collection of
                                                                                                       comments concerning Form 8879–EX,
                                               of the collections of information covered                                                                     information is necessary for the proper
                                                                                                       IRS e-file Signature Authorization for
                                               by this notice:                                                                                               performance of the functions of the
                                                                                                       Forms 720, 2290, and 8849.
                                                                                                                                                             agency, including whether the
                                                  An agency may not conduct or                         DATES: Written comments should be                     information shall have practical utility;
                                               sponsor, and a person is not required to                received on or before June 6, 2017 to be              (b) the accuracy of the agency’s estimate
                                               respond to, a collection of information                 assured of consideration.                             of the burden of the collection of
                                               unless the collection of information
                                                                                                       ADDRESSES: Direct all written comments                information; (c) ways to enhance the
                                               displays a valid OMB control number.
                                                                                                       to Laurie Brimmer, Internal Revenue                   quality, utility, and clarity of the
                                               Books or records relating to a collection
                                                                                                       Service, Room 6526, 1111 Constitution                 information to be collected; (d) ways to
                                               of information must be retained as long
                                                                                                       Avenue NW., Washington, DC 20224.                     minimize the burden of the collection of
                                               as their contents may become material
                                                                                                       Requests for copies of the form and                   information on respondents, including
                                               in the administration of any internal
                                                                                                       instructions should be directed to                    through the use of automated collection
                                               revenue law. Generally, tax returns and
                                                                                                       LaNita Van Dyke, Internal Revenue                     techniques or other forms of information
                                               tax return information are confidential,
                                                                                                       Service, Room 6526, 1111 Constitution                 technology; and (e) estimates of capital
                                               as required by 26 U.S.C. 6103.
                                                                                                       Avenue NW., Washington, DC 20224, or                  or start-up costs and costs of operation,
                                                  Request for Comments: Comments                       through the Internet, at                              maintenance, and purchase of services
                                               submitted in response to this notice will               Lanita.VanDyk@irs.gov.                                to provide information.
                                               be summarized and/or included in the
                                                                                                       SUPPLEMENTARY INFORMATION:                              Approved: March 27, 2017.
                                               request for OMB approval. All
                                               comments will become a matter of                           Title: IRS e-file Signature                        Laurie Brimmer,
                                               public record. Comments are invited on:                 Authorization for Forms 720, 2290, and                Senior Tax Analyst.
                                               (a) Whether the collection of                           8849.                                                 [FR Doc. 2017–06920 Filed 4–6–17; 8:45 am]
                                               information is necessary for the proper                    OMB Number: 1545–2081.                             BILLING CODE 4830–01–P
                                               performance of the functions of the                        Form Number: 8879–EX.
                                               agency, including whether the                              Abstract: The Form 8879–EX, IRS e-
                                               information shall have practical utility;               file Signature Authorization for Forms                DEPARTMENT OF THE TREASURY
                                               (b) the accuracy of the agency’s estimate               720, 2990, and 8849, will be used in the
                                               of the burden of the collection of                      Modernized e-File program. Form 8879–                 Internal Revenue Service
                                               information; (c) ways to enhance the                    EX authorizes an a taxpayer and an
                                                                                                       electronic return originator (ERO) to use             Proposed Collection; Comment
                                               quality, utility, and clarity of the                                                                          Request for Definitions Under
                                               information to be collected; (d) ways to                a personal identification number (PIN)
                                                                                                       to electronically sign an electronic                  Subchapter S of the Internal Revenue
                                               minimize the burden of the collection of                                                                      Code
                                               information on respondents, including                   excise tax return and, if applicable,
                                               through the use of automated collection                 authorize an electronic funds                         AGENCY: Internal Revenue Service (IRS),
                                               techniques or other forms of information                withdrawal.                                           Treasury.
                                               technology; and (e) estimates of capital                   Current Actions: There are no changes              ACTION: Notice and request for
                                               or start-up costs and costs of operation,               being made to the form at this time.                  comments.
                                               maintenance, and purchase of services                      Type of Review: Extension of a
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                                               to provide information.                                 previously approved collection.                       SUMMARY:  The Department of the
                                                                                                          Affected Public: Business or other for-            Treasury, as part of its continuing effort
                                                 Approved: March 27, 2017.                             profit organizations.                                 to reduce paperwork and respondent
                                               Laurie Brimmer,                                            Estimated Number of Respondents:                   burden, invites the general public and
                                               Senior Tax Analyst.                                     15,000.                                               other Federal agencies to take this
                                               [FR Doc. 2017–06926 Filed 4–6–17; 8:45 am]                 Estimated Time per Respondent: 3                   opportunity to comment on proposed
                                               BILLING CODE 4830–01–P                                  hours, 7 minutes.                                     and/or continuing information


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Document Created: 2017-04-06 23:49:23
Document Modified: 2017-04-06 23:49:23
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 June 6, 2017 to be assured of consideration.
FR Citation82 FR 17087 

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