[Federal Register Volume 75, Number 48 (Friday, March 12, 2010)]
[Notices]
[Pages 11993-11994]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-5326]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8282 and 8283
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its effort to
reduce paperwork and respondent burden, invites the general public and
other Federal agencies to take this opportunity to comment on proposed
and/or continuing information collections, as required by the Paperwork
Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting comments concerning Form 8282, Donee
Information Return (Sale, Exchange or Other Disposition of Donated
Property) and Form 8283, Noncash Charitable Contributions.
DATES: Written comments should be received on or before May 11, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to Joel P.
Goldberger at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW.,
[[Page 11994]]
Washington, DC 20224, or at (202) 927-9368, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Donee Information Return (Sale, Exchange or Other
Disposition of Donated Property) (Form 8282) and Noncash Charitable
Contributions (Form 8283).
OMB Number: 1545-0908.
Form Numbers: 8282 and 8283.
Abstract: Internal Revenue Code section 170(a)(1) and regulation
section 1.170A-13(c) require donors of property valued over $5,000 to
file certain information with their tax return in order to receive the
charitable contribution deduction. Form 8283 is used to report the
required information. Code section 6050L requires donee organizations
to file an information return with the IRS if they dispose of the
property received within two years. Form 8282 is used for this purpose.
Current Actions: There are no new changes being made to these forms
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or household and business or other
for-profit organizations.
Form 8282
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 9 hours, 24 minutes.
Estimated Total Annual Burden Hours: 9,400.
Form 8283
Estimated Number of Respondents: 3,144,666.
Estimated Time per Respondent: 29 minutes.
Estimated Total Annual Burden Hours: 7,805,692.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Approved: March 2, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-5326 Filed 3-11-10; 8:45 am]
BILLING CODE 4830-01-P