[Federal Register: March 30, 2007 (Volume 72, Number 61)]
[Notices]
[Page 15192]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr30mr07-143]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE-44-78]
Proposed Collection; Comment Request for Regulation Project
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 continuing
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 an
existing final regulation, EE-44-78 (TD 8100), Cooperative Hospital
Service Organizations (Sec. 1.501(e)-1).
DATES: Written comments should be received on or before May 29, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the information collection should be directed to R. Joseph
Durbala, at (202) 622-3634, or at Internal Revenue Service, room 6516,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Cooperative Hospital Service Organizations.
OMB Number: 1545-0814.
Regulation Project Number: EE-44-78.
Abstract: This regulation establishes the rules for cooperative
hospital service organizations which seek tax-exempt status under
section 501(e) of the Internal Revenue Code. Such an organization must
keep records in order to show its cooperative nature and to establish
compliance with other requirements in Code section 501(c).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of OMB approval.
Affected Public: Not-for-profit institutions.
The recordkeeping requirement does not create any additional burden
on taxpayers because the records which the regulations require would
ordinarily be kept by a cooperative as a routine part of its day-to-day
business operations.
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 22, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-5841 Filed 3-29-07; 8:45 am]
BILLING CODE 4830-01-P