82 FR 40228 - Proposed Collection; Comment Request for Form 1024-A

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 163 (August 24, 2017)

Page Range		40228-40229
FR Document		2017-17897

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) on the Internal Revenue Code.

Federal Register, Volume 82 Issue 163 (Thursday, August 24, 2017)

[Federal Register Volume 82, Number 163 (Thursday, August 24, 2017)]
[Notices]
[Pages 40228-40229]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-17897]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1024-A

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995.
    Currently, the IRS is soliciting comments concerning Form 1024-A, 
Application for Recognition of Exemption Under Section 501(c)(4) on the 
Internal Revenue Code.

DATES: Written comments should be received on or before October 23, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. 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 LaNita Van Dyke, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

[[Page 40229]]


SUPPLEMENTARY INFORMATION: 
    Title: Application for Recognition of Exemption Under Section 
501(c)(4) of the Internal Revenue Code.
    OMB Number: 1545-XXXX.
    Form Number: Form 1024-A.
    Abstract: Organizations seeking exemption from Federal income tax 
under Internal Revenue Code section 501(c)(4) as an organization 
described in most paragraphs of section 501(c) must use Form 1024-A to 
apply for exemption. The information collected is used to determine 
whether the organization qualifies for tax-exempt status.
    Current Actions: New collection.
    Type of Review: New collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 2,500.
    Estimated Time per Respondent: 19 hours, 37 minutes.
    Estimated Total Annual Burden Hours: 48,425.
    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: August 17, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-17897 Filed 8-23-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 163 / Thursday, August 24, 2017 / Notices 40229

SUPPLEMENTARY INFORMATION: Approved: August 17, 2017. DEPARTMENT OF THE TREASURY
Title: Application for Recognition of L. Brimmer,
Exemption Under Section 501(c)(4) of Senior Tax Analyst. Internal Revenue Service
the Internal Revenue Code. [FR Doc. 2017–17897 Filed 8–23–17; 8:45 am] Proposed Collection; Comment
OMB Number: 1545–XXXX. BILLING CODE 4830–01–P Request for Form 8838–P
Form Number: Form 1024–A.
AGENCY: Internal Revenue Service (IRS),
Abstract: Organizations seeking DEPARTMENT OF THE TREASURY Treasury.
exemption from Federal income tax
ACTION: Notice of Information collection;
under Internal Revenue Code section Internal Revenue Service
501(c)(4) as an organization described in request for comments.
most paragraphs of section 501(c) must Art Advisory Panel—Notice of Closed SUMMARY: The Internal Revenue Service
use Form 1024–A to apply for Meeting (IRS), in accordance with the Paperwork
exemption. The information collected is Reduction Act of 1995 (PRA 95),
used to determine whether the AGENCY: Internal Revenue Service, provides the general public and Federal
organization qualifies for tax-exempt Treasury. agencies with an opportunity to
status. comment on continuing collections of
ACTION:Notice of closed meeting of Art
Current Actions: New collection. information. This helps the IRS assess
Advisory Panel.
Type of Review: New collection. the impact of its information collection
Affected Public: Not-for-profit requirements and minimize the
SUMMARY: Closed meeting of the Art reporting burden on the public and
institutions. Advisory Panel will be held in helps the public understand the IRS’s
Estimated Number of Respondents: Washington, DC. information collection requirements and
2,500. provide the requested data in the
DATES:The meeting will be held
Estimated Time per Respondent: 19 September 14, 2017. desired format. The IRS is soliciting
hours, 37 minutes. comments concerning the Form 8838–P,
Estimated Total Annual Burden ADDRESSES: The closed meeting of the Consent To Extend the Time To Assess
Hours: 48,425. Art Advisory Panel will be held at 999 Tax Pursuant to the Gain Deferral
North Capitol Street NE., Washington, Method Under Section 721(c).
The following paragraph applies to all
DC 20003. DATES: Written comments should be
of the collections of information covered
by this notice: FOR FURTHER INFORMATION CONTACT: received on or before October 23, 2017
An agency may not conduct or Michelle A. Levitte, AP:SEPR:AAS, 290 to be assured of consideration.
sponsor, and a person is not required to Broadway, 11th Floor, New York, NY ADDRESSES: Direct all written comments
respond to, a collection of information 10007 (212) 298–2222 (not a toll free to L. Brimmer, Internal Revenue
unless the collection of information number). Service, Room 6526, 1111 Constitution
displays a valid OMB control number. Avenue NW., Washington, DC 20224.
Books or records relating to a collection SUPPLEMENTARY INFORMATION: Notice is Requests for additional information or
of information must be retained as long hereby given pursuant to section copies of the regulation should be
as their contents may become material 10(a)(2) of the Federal Advisory directed to Taquesha Cain, Room 6526,
in the administration of any internal Committee Act, 5 U.S.C. App., that a 1111 Constitution Avenue NW.,
revenue law. Generally, tax returns and closed meeting of the Art Advisory Washington, DC 20224, or through the
tax return information are confidential, Panel will be held at 999 North Capitol internet at Taquesha.R.Cain@irs.gov.
as required by 26 U.S.C. 6103. Street NE., Washington, DC 20003. SUPPLEMENTARY INFORMATION:
Request for Comments: Comments The agenda will consist of the review Title: Consent To Extend the Time To
submitted in response to this notice will and evaluation of the acceptability of Assess Tax Pursuant to the Gain
be summarized and/or included in the fair market value appraisals of works of Deferral Method (Section 721(c)).
request for OMB approval. All art involved in Federal income, estate, OMB Number: 1545–1668.
comments will become a matter of or gift tax returns. This will involve the Form Number: 8838–P.
public record. Comments are invited on: discussion of material in individual tax Abstract: Form 8838–P is used to
(a) Whether the collection of returns made confidential by the extend the statute of limitations for U.S.
information is necessary for the proper provisions of 26 U.S.C. 6103. persons who transfers appreciated
performance of the functions of the property to partnerships with foreign
A determination as required by partners related to the transferor. The
agency, including whether the
information shall have practical utility; section 10(d) of the Federal Advisory form is filed when the transferor makes
(b) the accuracy of the agency’s estimate Committee Act has been made that this a gain recognition agreement. This
of the burden of the collection of meeting is concerned with matters listed agreement allows the transferor to defer
information; (c) ways to enhance the in sections 552b(c)(3), (4), (6), and (7), the payment of tax on the transfer. The
quality, utility, and clarity of the of the Government in the Sunshine Act, IRS uses Form 8838–P so that it may
information to be collected; (d) ways to and that the meeting will not be open assess tax against the transferor after the
minimize the burden of the collection of to the public. expiration of the original statute of
rmajette on DSKBCKNHB2PROD with NOTICES

information on respondents, including Donna Hansberry,
limitations.
through the use of automated collection Current Actions: This is a new form
Chief, Appeals. added to the collection and the burden
techniques or other forms of information
technology; and (e) estimates of capital [FR Doc. 2017–17899 Filed 8–23–17; 8:45 am] will increase from what has been
or start-up costs and costs of operation, BILLING CODE 4830–01–P previously approved by OMB.
maintenance, and purchase of services Type of Review: Revision of a
to provide information. currently approved collection.

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Document Created: 2018-10-24 12:38:11
Document Modified: 2018-10-24 12:38:11

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 October 23, 2017 to be assured of consideration.
FR Citation		82 FR 40228

82 FR 40228 - Proposed Collection; Comment Request for Form 1024-A

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 163 (August 24, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service