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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-140029-07 (NPRM) Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions

ICR 201203-1545-023 · OMB 1545-1953 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Sup Stmnt REG-140029-07.doc Supporting Statement A Uploaded 2012-03-29 Available
REG-140029-07_NPRM.pdf Supplementary Document Uploaded 2009-01-21 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19676 REG-140029-07 (NPRM) Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions Modified
ICR Details
1545-1953 201203-1545-023
Historical Active 200901-1545-024
TREAS/IRS jg-1953-023
REG-140029-07 (NPRM) Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions and Deductions
Extension without change of a currently approved collection   No
Regular
Approved without change 07/08/2012
Retrieve Notice of Action (NOA) 04/23/2012
  Inventory as of this Action Requested Previously Approved
07/31/2015 36 Months From Approved 07/31/2012
201,920 0 201,920
226,419 0 226,419
0 0 0
These proposed regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions under section 170 of the Internal Revenue Code (Code). The regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. The regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions, and will affect any donor claiming a deduction for a charitable contribution.
US Code: 26 USC 170 Name of Law: Charitable, etc., contributions and gifts
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   PL: Pub.L. 109 - 280 1219 Name of Law: Pension Protection Act of 2006
  
None
Not associated with rulemaking
  76 FR 69330 11/08/2011
77 FR 23806 04/20/2012
No
  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 201,920 201,920 0 0 0 0
Annual Time Burden (Hours) 226,419 226,419 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Susan Kassell 202 622-5020 [email protected]
  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.
04/23/2012