The Omnibus Reconciliation Act of 1990
requires payment of a "user fee" with each application for a
determination letter. Because of this requirement, the Form 8717
was created to provide filers the means to make payment and
indicate the type of request.
US Code:
26
USC 501 Name of Law: Exemption from tax on corporations,
certain trusts, etc.
The increase in the time per
response is attributed to user fee updates made by Revenue
Procedures 2014-8. The increase of 76,050 burden hours is due to
program change.
$0
No
No
No
No
No
Uncollected
Vikki Vrooman 202
927-9868
No
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:
(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;
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.