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Federal forms, ICRs, and supporting documents

Information Collection Request

Substantiation Requirement for Certain Contributions IA-74-93 (Final)

ICR 200304-1545-003 · OMB 1545-1431 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
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IC IDCollectionTypeStatusForm
18323 Substantiation Requirement for Certain Contributions IA-74-93 (Final) Migrated
ICR Details
1545-1431 200304-1545-003
Historical Active 200003-1545-003
TREAS/IRS
Substantiation Requirement for Certain Contributions IA-74-93 (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 05/09/2003
Retrieve Notice of Action (NOA) 04/03/2003
  Inventory as of this Action Requested Previously Approved
06/30/2006 06/30/2006 05/31/2003
106,000 0 106,000
51,500 0 51,500
0 0 0
These regulations provide that, for purposes of substantiation for certain charitable contributions, consideration does not include de minimis goods or services. It also provides guidance on how taxpayers may satisfy the substantiation requirements for contributions of $250 or more.
None
None
No
1
IC Title Form No. Form Name
Substantiation Requirement for Certain Contributions IA-74-93 (Final)
  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 106,000 106,000 0 0 0 0
Annual Time Burden (Hours) 51,500 51,500 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.
04/03/2003