Looking for a Form 4720 Templates? Download it for free!

if Part III of subchapter F applies to

Include a copy of the power of attorney

Name, Address, etc.

such trusts.

with the return.

The name, address, and employer

Any person, firm, or corporation that

Where To File

identification number of the

prepared the return for a fee must also

organization or entity should be the

sign it and fill in the address of the

To file Form 4720, mail or deliver it to:

same as shown on Form 990-PF, Form

preparer. If a firm or corporation

5227, Form 990, Form 990-EZ, and

prepares the return, it should be signed

Department of the Treasury

Schedule A (Form 990 or 990-EZ). If

in the name of the firm or corporation.

Internal Revenue Service Center

you are a self-dealer, donor, donor

Ogden, UT 84201-0027

advisor, related person, disqualified

Attachments

person, or manager filing a separate

When To File

If you need more space, attach

Form 4720, enter your name, address,

separate sheets showing the same

and taxpayer identification number in

Part I taxes. File Form 4720 by the

information in the same order as on the

Part II-A.

due date (not including extensions) for

printed form. Show the totals on the

Include the suite, room, or other unit

filing the organization’s Form 990-PF,

printed form.

number after the street address.

Form 990, Form 990-EZ, or Form 5227.

Enter the organization’s name and

If the Post Office does not deliver

If you are not required to file any of

EIN on each sheet. Use sheets that are

mail to the street address, show the

these forms, file Form 4720 by the 15th

the same size as the form and indicate

P.O. box number instead of the street

day of the 5th month after the entity’s

clearly the line of the printed form to

address.

accounting period ends.

which the information relates.

If you want a third party (such as an

If the regular due date falls on a

accountant or an attorney) to receive

Organizations Organized

Saturday, Sunday, or legal holiday, file

mail for the foundation or charity, enter

by the next business day.

or Created in a Foreign

on the street address line “C/O”

Affiliated group member. For

followed by the third party’s name and

members of an affiliated group of

Country or U.S.

street address or P.O. box.

organizations that have different tax

Possession

years, and who are filing Form 4720 to

Signature and

report tax under section 4911, the tax

Report all amounts in U.S. currency

year of the affiliated group is the

Verification

(state conversion rate used) and give

calendar year, unless all members of

information in English. Report items in

If you are a manager, self-dealer,

the group elect under Regulations

total, including amounts and

disqualified person, donor, donor

section 56.4911-7(e)(5) to make a

transactions from both inside and

advisor, or related person, you should

member’s year the group’s tax year.

outside the United States.

sign only in the spaces that apply,

Part II taxes. If you are a manager,

Sections 4941 through 4945 and

whether you use the return of the

self-dealer, disqualified person, donor,

section 4955 do not apply to foreign

foundation or organization as your

donor advisor, or related person, owing

private foundations that receive

return, or file separately.

taxes under Chapter 41 or 42 and filing

substantially all of their support (other

If you are signing on behalf of the

a separate Form 4720, and your tax

than gross investment income) from

foundation or organization and also

year ends on the same date as the

sources outside the United States.

because of personal tax liability, you

organization, you must file by the due

These organizations must complete this

must sign twice. You sign:

date for filing Form 990-PF, Form 5227,

form and file it in the same manner as

Form 990, or Form 990-EZ of the

1. On behalf of the foundation or

other private foundations. However,

organization for which you owe tax. If

organization, and

these organizations, as well as

your tax year ends on a date different

2. For your own personal tax

foundation managers and self-dealers,

from that of the organization, or your

liability.

do not have to pay any tax that would

organization is not required to file a

otherwise be due on this return.

For a corporation (or an association),

Form 990, Form 990-EZ, Form 990-PF,

the form may be signed by one of the

or Form 5227, you must file a Form

Tax Payments

following: president, vice president,

4720 by the 15th day of the 5th month

Managers, self-dealers, disqualified

treasurer, assistant treasurer, chief

after your tax year ends.

persons, donors, donor advisors, and

accounting officer, or other corporate

If the regular due date falls on a

related persons, paying tax on the

officer (such as tax officer).

Saturday, Sunday, or legal holiday, file

organization’s Form 4720 must pay with

For a partnership, the form may be

by the next business day.

the return the tax that applies to them

signed by a partner or partners

as shown in Part II-A, page 1.

Extension

authorized to sign the partnership

Managers, self-dealers, disqualified

return.

If you cannot file Form 4720 by the due

persons, donors, donor advisors, and

If the return is filed on behalf of a

date, you may request an automatic

related persons, who file separate

trust, the authorized trustee(s) must

3-month extension of time to file by

Forms 4720 must pay the applicable

sign it.

using Form 8868, Application for

tax with their separate returns. When

Extension of Time To File an Exempt

managers do not sign the

A receiver, trustee, or assignee

Organization Return. The automatic

required to file any return on behalf of

organization’s Form 4720 to report their

3-month extension will be granted if you

an individual, a trust, estate,

own tax liability, the amount of tax they

properly complete this form, file it, and

partnership, association, company, or

owe should not be entered in Part II-B,

pay any balance due by the due date

corporation must sign the Form 4720

line 1.

for Form 4720.

filed for these taxpayers.

Payment by a private foundation of

Form 8868 is also used to request

Also, a person with a valid power of

any taxes owed by the foundation

an additional extension of time to file;

attorney may sign for the organization,

managers or self-dealers will result in

however, these extensions are not

foundation, manager, self-dealer,

additional taxes under the self-dealing

automatically granted.

donor, donor advisor, or related person.

and taxable expenditure provisions.

-3-

Form 4720 Instructions

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2007 Page 3

Related Articles

Related forms

Related Categories