Form 4506-A and Form 4506-B -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

Forms and Documents

Document Name	Status
Form 4506-A Request for Public Inspection or Copy of Exempt or Political Organization IRS Form Form	Modified
Emergency Justification Memo to OMB (F4506-B).pdf Supplementary Document	2021-08-09
SS_1545-0495 (2021).docx Supporting Statement A	2021-08-10

IC Document Collections

IC ID	Document Title	Status
43859	Request for Public Inspection or Copy of Exempt or Political Organization IRS Form Form	Modified

ICR Details

OMB Control No: 1545-0495	ICR Reference No: 202108-1545-007
Status: Received in OIRA	Previous ICR Reference No: 201902-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4506-A and Form 4506-B -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 08/16/2021
Date Submitted to OIRA: 08/10/2021

	Requested	Previously Approved
Expiration Date	6 Months From Approved	06/30/2022
Responses	20,000	20,000
Time Burden (Hours)	19,400	19,400
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code section 6104 states that if an organization described in section 501(c) or (d) is exempt from taxation under section 50(a) for any taxable year, the application for exemption is open for public inspection. This includes all supporting documents, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used to request public inspection or a copy of these documents.

Emergency Justfication: We are requesting emergency clearance for Form 4506-B because we have rolled out portions of ECM with the exception of Form 4506-B. The IRS request emergency processing approval of Form 4506-B by August 16, 2021. Modernization is a significant part of the IRS’ mission to comply with the Taxpayer First Act. Form 4506-B will allow taxpayers a digital option to request documents that are publicly disclosable under IRC 6104. The IRS Enterprise Case Management Program is currently expanding the migration of the electronic submission directly into the system. Form 4506-A and B are being separated in order to ensure the forms can be routed appropriately (requests are filled by different business units and in different locations) and so 4506-B can be submitted and received electronically and processed within the Enterprise Case Management system. After August 16, the resources required to enable this electronic version will no longer be available. Therefore, the ability for the public to provide this information electronically could be delayed indefinitely.

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Authorizing Statute(s): US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 501(c) Name of Law: List of exempt organizations
   US Code: 26 USC 501(d) Name of Law: Religious and apostolic organizations
   US Code: 26 USC 501(a) Name of Law: Exemption from taxation
  

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

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Request for Public Inspection or Copy of Exempt or Political Organization IRS Form	4506-A, 4506-B	Request for Public Inspection or Copy of Exempt or Political Organization IRS Form ,   Request for a Copy of Exempt or Political Organization IRS Form (Draft)

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ICR Summary of Burden

	Total Request	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	20,000	20,000	0	0	0	0
Annual Time Burden (Hours)	19,400	19,400	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $13,669

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? No

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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: 08/10/2021

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