82 FR 18534 - Proposed Collection: Comment Request for Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 74 (April 19, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 74 (April 19, 2017)
| Page Range | 18534-18534 | |
| FR Document | 2017-07920 |
[Federal Register Volume 82, Number 74 (Wednesday, April 19, 2017)] [Notices] [Page 18534] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-07920] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection: Comment Request for Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions 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 Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. DATES: Written comments should be received on or before June 19, 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 regulation 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: Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. OMB Number: 1545-1464. Regulation Project Number: TD 8690. Abstract: This regulation provides guidance regarding the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75. The regulations affect donee organizations described in Internal Revenue code section 170(c) and individuals and entities that make payments to these organizations. Current Actions: There are no changes being made to the collection at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, business or other for- profit organizations, and not-for-profit institutions. Estimated Number of Respondents: 1,750,000. Estimated Time per Respondent: 1 hour, 8 minutes. Estimated Total Annual Burden Hours: 1,975,000. 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: April 13, 2017. Laurie E. Brimmer IRS Senior Tax Analyst. [FR Doc. 2017-07920 Filed 4-18-17; 8:45 am] BILLING CODE 4830-01-P
![18534 Federal Register / Vol. 82, No. 74 / Wednesday, April 19, 2017 / Notices
(b) the accuracy of the agency’s estimate certain charitable contribution Approved: April 13, 2017.
of the burden of the collection of deductions, the substantiation Laurie E. Brimmer
information; (c) ways to enhance the requirements for charitable IRS Senior Tax Analyst.
quality, utility, and clarity of the contributions of $250 or more, and the [FR Doc. 2017–07920 Filed 4–18–17; 8:45 am]
information to be collected; (d) ways to disclosure requirements for quid pro BILLING CODE 4830–01–P
minimize the burden of the collection of quo contributions in excess of $75. The
information on respondents, including regulations affect donee organizations
through the use of automated collection described in Internal Revenue code DEPARTMENT OF THE TREASURY
techniques or other forms of information section 170(c) and individuals and
technology; and (e) estimates of capital entities that make payments to these Internal Revenue Service
or start-up costs and costs of operation, organizations.
maintenance, and purchase of services Proposed Collection: Comment
Current Actions: There are no changes Request for Disclosure of Returns and
to provide information.
being made to the collection at this Return Information in Connection With
Approved: April 6, 2017. time. Written Contracts or Agreements for
Laurie Brimmer,
Type of Review: Extension of a the Acquisition of Property or Services
IRS Senior Tax Analyst. for Tax Administration Purposes
currently approved collection.
[FR Doc. 2017–07921 Filed 4–18–17; 8:45 am]
BILLING CODE 4830–01–P
Affected Public: Individuals or AGENCY: Internal Revenue Service (IRS),
households, business or other for-profit Treasury.
organizations, and not-for-profit ACTION: Notice and request for
DEPARTMENT OF THE TREASURY institutions. comments.
Estimated Number of Respondents:
Internal Revenue Service 1,750,000. SUMMARY: The Department of the
Treasury, as part of its continuing effort
Proposed Collection: Comment Estimated Time per Respondent: 1 to reduce paperwork and respondent
Request for Deductibility, hour, 8 minutes. burden, invites the general public and
Substantiation, and Disclosure of Estimated Total Annual Burden other Federal agencies to take this
Certain Charitable Contributions Hours: 1,975,000. opportunity to comment on proposed
AGENCY: Internal Revenue Service (IRS), The following paragraph applies to all and/or continuing information
Treasury. of the collections of information covered collections, as required by the
by this notice. Paperwork Reduction Act of 1995.
ACTION: Notice and request for
Currently, the IRS is soliciting
comments. An agency may not conduct or comments concerning Disclosure of
SUMMARY: The Department of the sponsor, and a person is not required to Returns and Return Information in
Treasury, as part of its continuing effort respond to, a collection of information Connection With Written Contracts or
to reduce paperwork and respondent unless the collection of information Agreements for the Acquisition of
burden, invites the general public and displays a valid OMB control number. Property or Services for Tax
other Federal agencies to take this Books or records relating to a collection Administration Purposes.
opportunity to comment on proposed of information must be retained as long DATES: Written comments should be
and/or continuing information as their contents may become material received on or before June 19, 2017 to
collections, as required by the in the administration of any internal be assured of consideration.
Paperwork Reduction Act of 1995. revenue law. Generally, tax returns and
ADDRESSES: Direct all written comments
Currently, the IRS is soliciting tax return information are confidential, to Laurie E. Brimmer, Internal Revenue
comments concerning Deductibility, as required by 26 U.S.C. 6103. Service, Room 6526, 1111 Constitution
Substantiation, and Disclosure of Request for Comments: Comments Avenue NW., Washington, DC 20224.
Certain Charitable Contributions. submitted in response to this notice will Requests for additional information or
DATES: Written comments should be be summarized and/or included in the copies of the regulation should be
received on or before June 19, 2017 to request for OMB approval. All directed to Martha R. Brinson, Internal
be assured of consideration. comments will become a matter of Revenue Service, Room 6526, 1111
ADDRESSES: Direct all written comments public record. Comments are invited on: Constitution Avenue NW., Washington,
to Laurie E. Brimmer, Internal Revenue (a) Whether the collection of DC 20224, or through the Internet at
Service, Room 6526, 1111 Constitution information is necessary for the proper Martha.R.Brinson@irs.gov.
Avenue NW., Washington, DC 20224. performance of the functions of the SUPPLEMENTARY INFORMATION:
Requests for additional information or agency, including whether the Title: Disclosure of Returns and
copies of the regulation should be information shall have practical utility; Return Information in Connection With
directed to Martha R. Brinson, Internal (b) the accuracy of the agency’s estimate Written Contracts or Agreements for the
Revenue Service, Room 6526, 1111 of the burden of the collection of Acquisition of Property or Services for
Constitution Avenue NW., Washington, information; (c) ways to enhance the Tax Administration Purposes.
DC 20224, or through the Internet at quality, utility, and clarity of the OMB Number: 1545–1821.
Martha.R.Brinson@irs.gov. information to be collected; (d) ways to Regulation Project Number: TD 9327.
minimize the burden of the collection of Abstract: The regulations clarify that
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SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation, information on respondents, including redisclosures of returns and return
and Disclosure of Certain Charitable through the use of automated collection information by contractors to agents or
Contributions. techniques or other forms of information subcontractors are permissible, and that
OMB Number: 1545–1464. technology; and (e) estimates of capital the penalty provisions, written
Regulation Project Number: TD 8690. or start-up costs and costs of operation, notification requirements, and safeguard
Abstract: This regulation provides maintenance, and purchase of services requirements are applicable to these
guidance regarding the allowance of to provide information. agents and subcontractors. Section
VerDate Sep<11>2014 15:06 Apr 18, 2017 Jkt 241001 PO 00000 Frm 00119 Fmt 4703 Sfmt 4703 E:\FR\FM\19APN1.SGM 19APN1](https://thefederalregister.org/doc/82_FR_18608/page/1.svg)
Document Created: 2018-11-14 09:44:19
Document Modified: 2018-11-14 09:44:19
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Written comments should be received on or before June 19, 2017 to be assured of consideration. | |
| FR Citation | 82 FR 18534 |
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