This collection of information satisfies the statutory mandate in section 506. This information will be used by IRS to process the submitted notification form for completeness and to determine applicability of the penalties for failure to timely submit the notification imposed by section 6652(c)(4) of the Code.
This collection pertains to the upcoming tax year 2016 filing season. Emergency reinstatement is requested so that a lapse in approval will not impact the ability of respondents to file necessary tax-related forms with the IRS and comply with income tax laws and regulations. The usage of normal clearance procedures would create confusion for potential respondents and negatively affect both them and the IRS if timely submissions cannot be made. IRS requests approval for six months, during which time a full extension request will be finalized and submitted to OMB.
US Code:
26 USC 506
Name of Law: Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4)
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.
Form 8976 Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
Form 8976 Supporting Statement(2).doc
Form 8976, Notice of Intent to Operate Under Section 501(c)(4)