SECTION 9. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507(c)) under control number 1545-0047. The collections of information in this revenue procedure are in sections 7.01 and 7.02, which describe the information regarding a hospital organization’s failure to meet one or more of the requirements of § 1.501(r)–3 through § 1.501(r)–6 that the organization must disclose for the failure to be excused under § 1.501(r)–2(c). Section 7.01 describes the information that must be disclosed and requires disclosure to be made on the Form 990. The Treasury Department and the IRS have reached the following reporting burden estimates for those organizations disclosing information on a Form 990 pursuant to section 7.01:

Estimated total annual reporting burden : 4,914

Estimated average annual burden hours per recordkeeper: 2

Estimated number of recordkeepers : 2,457 Estimated frequency of collections of such information : Annual

Section 7.02 applies only to hospital organizations that are not required to file Form 990 and permits such organizations to disclose the information described in section 7.01 on a Web site rather than on a Form 990. The Treasury Department and the IRS have reached the following reporting burden estimates for those organizations that may disclose information on a Web site pursuant to section 7.02:

Estimated total annual reporting burden : 702

Estimated average annual burden hours per recordkeeper: 2

Estimated number of recordkeepers : 351 Estimated frequency of collections of such information : Annual

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 § 6103.