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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-246256-96 (Final and Temporary) Excise Taxes on Excess Benefit

ICR 200201-1545-017 · OMB 1545-1623 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
40976 REG-246256-96 (Final and Temporary) Excise Taxes on Excess Benefit Migrated
ICR Details
1545-1623 200201-1545-017
Historical Active 200109-1545-020
TREAS/IRS
REG-246256-96 (Final and Temporary) Excise Taxes on Excess Benefit
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 01/15/2002
Retrieve Notice of Action (NOA) 01/15/2002
  Inventory as of this Action Requested Previously Approved
11/30/2004 11/30/2004 11/30/2004
150,427 0 150,427
910,083 0 910,083
0 0 0
The rule affects organizations described in Internal Revenue Code sections 501(c)(3) and (4) (applicable tax-exempt organizations). The collection of information entails obtaining and relying on appropriate comparability data and documenting the basis of an organization's determination that compensation is reasonable, or a property transfer (or transfer of the right to use property) is at fair market value. These actions comprise two of the requirements specified in the legislative history for obtaining the rebuttable presumptions of reasonableness. Once an applicable tax-exempt organization satisfies the requirement of
None
None
No
1
IC Title Form No. Form Name
REG-246256-96 (Final and Temporary) Excise Taxes on Excess Benefit
  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 150,427 150,427 0 0 0 0
Annual Time Burden (Hours) 910,083 910,083 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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.
01/15/2002