Form 990-EZ - Short Form Return of Organization Exempt From Income Tax

Forms and Documents

Document Name	Status
Form Schedule N Form 99 Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets Form and Instruction	Modified
Form Schedule L Form 99 Sch L_Transactions with Interested Persons Form	Modified
Form Schedule G Form 99 Sch G_Supplemental Information Regarding Fundraising or Gaming Activities Form	Modified
Form Schedule E Form 99 Sch E_Schools Form and Instruction	Modified
Form Schedule C Form 99 Sch C_Political Campaign and Lobbying Activities Form	Modified
Form Schedule B Form 99 Sch B_Schedule of Contributors Form and Instruction	Modified
Form Schedule A Form 99 Sch A_Public Charity Status and Public Form	Modified
Form 990-EZ Short Form Return of Organization Exempt From Income Tax Form	Modified
2017-12-13_SS_1545-1150r.doc Supporting Statement A	2017-12-13

IC Document Collections

IC ID	Document Title	Status
186599	Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets Form and Instruction	Modified
186594	Sch L_Transactions with Interested Persons Form	Modified
186589	Sch G_Supplemental Information Regarding Fundraising or Gaming Activities Form	Modified
186586	Sch E_Schools Form and Instruction	Modified
186584	Sch C_Political Campaign and Lobbying Activities Form	Modified
186579	Sch B_Schedule of Contributors Form and Instruction	Modified
186552	Sch A_Public Charity Status and Public Form	Modified
17893	Short Form Return of Organization Exempt From Income Tax Form	Modified

ICR Details

OMB Control No: 1545-1150	ICR Reference No: 201408-1545-010
Status: Historical Active	Previous ICR Reference No: 201112-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No: sc - Ready
Title: Form 990-EZ - Short Form Return of Organization Exempt From Income Tax
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 12/14/2017
	Date Received in OIRA: 12/31/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2020	36 Months From Approved	12/31/2017
Responses	840,672	0	890,187
Time Burden (Hours)	52,028,163	0	43,656,636
Cost Burden (Dollars)	0	0	0

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Abstract: Form 990-EZ and schedules are needed to determine that IRS section 501(a) tax- exempt organizations fulfill the operating conditions within the limitations of their tax exemption. IRS uses the information from this form to determine if the filers are operating within the rules of their exemption.

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Authorizing Statute(s): US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 37392	07/01/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 78565	12/30/2014
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 8

IC Title	Form No.	Form Name
Sch G_Supplemental Information Regarding Fundraising or Gaming Activities	Schedule G Form 990-EZ	Supplemental Information Regarding Fundrasing or Gaming Activities
Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets	Schedule N Form 990-EZ	Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Sch B_Schedule of Contributors	Schedule B Form 990-EZ	Schedule of Contributions
Short Form Return of Organization Exempt From Income Tax	990/990-EZ Sch-O, 990-EZ	Short Form - Return of Organization Exempt From Income Tax ,   Supplemental Information to Form 990 or 990-EZ
Sch A_Public Charity Status and Public	Schedule A Form 990-EZ	Public Charity Status and Public Support
Sch L_Transactions with Interested Persons	Schedule L Form 990-EZ	Transactions With Interested Persons
Sch C_Political Campaign and Lobbying Activities	Schedule C Form 990-EZ	Political Campaign and Lobbying Activities
Sch E_Schools	Schedule E Form 990-EZ	Schools

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	840,672	890,187	0	98,300	-147,815	0
Annual Time Burden (Hours)	52,028,163	43,656,636	0	17,320,248	-8,948,721	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 990EZ - There were discretionary changes made to Form 990-EZ, which increased the associated burden by 98,300 resulting in an increase of burden hours of 5,951,082. The estimated filers of Form 990 decreased by 147,815 responses which resulted in a decrease in burden of 8,948,721. 990EZ Change in responses (49,515) 990EZ Change in Annual Burden (2,997,639) Form 990EZ Sch A - Form 990EZ Sch A has an increase to burden response time from 54.60 hours per response to 95.15 hours per response because the Form 990-EZ (Sch-A), part lV and part V were added. These program changes were due to agency discretion, and attributed to an increase in burden by 11,369,166 hours. 990EZ Sch A Change in responses - 0, 990EZ Sch A Change in Annual Burden 11,369,166 Total burden hour change due to agency discretion is Form 990EZ 5,951,082 plus Form 990EZ Sch A 11,369,166 for a total of 17,320,248.

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Annual Cost to Federal Government: $734,165

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/31/2014

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