SEC. 6. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 95–35, 1995–2 C.B. 391, and Rev. Proc. 95–35A, 1995–2 C.B. 392, are superseded.

PAPERWORK REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1589. 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.

The collection of information in this revenue procedure is in section 5.06. This revenue procedure provides guidance to organizations exempt from taxation under § 501(a) of the Internal Revenue Code of 1986 on certain exceptions from the reporting and notice requirements of § 6033(e)(1) and the tax imposed by § 6033(e)(2). It identifies certain tax-exempt organizations that are treated as satisfying the requirements of § 6033(e)(3) and are thus not subject to the reporting and notice requirements of § 6033(e)(1) or the tax imposed by § 6033(e)(2), and provides procedures for other exempt organizations to establish that they satisfy the requirements of § 6033(e)(3). The information maintained by exempt organizations will be used in determining whether they meet the exception provided under § 6033(e)(3). The record retention and annual reporting are required to assure compliance with the requirements of § 6033(e). The likely respondents are social welfare organizations exempt under § 501(c)(4), agricultural and horticultural organizations exempt under 501(c)(5), and business leagues exempt under § 501(c)(6) that wish to establish that they receive substantially dues from members who do not claim a deduction for their dues payments under § 162, without regard to § 162(e).

The estimated number of organizations required to maintain records is 15,000.

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.

DRAFTING INFORMATION

The principal author of this revenue procedure is Thomas J. Miller of the Exempt Organizations Division. For further information regarding this revenue procedure contact Mr. Miller on (202) 6227867 (not a toll-free call).

26 CFR 601.602: Tax forms and instructions. (Also Part I, Section 6045; 1.6045-4; section 121)

Rev. Proc. 98–20