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(PTST). Certain tax-exempt entities

these forms, file Form 4720 by the 15th

If the Post Office does not deliver

must file Form 4720 to report the

day of the 5th month after the entity’s

mail to the street address, show the

liability and pay the tax due under

accounting period ends.

P.O. box number instead of the street

section 4965(a)(1). This requirement

address.

If the regular due date falls on a

applies to entities described in section

If you want a third party (such as an

Saturday, Sunday, or legal holiday, file

501(c), 501(d), or 170(c) (other than the

accountant or an attorney) to receive

by the next business day.

United States) or an Indian tribal

mail for the foundation or charity, enter

Affiliated group member. For

government (within the meaning of

on the street address line “C/O”

members of an affiliated group of

section 7701(a)(40)).

followed by the third party’s name and

organizations that have different tax

street address or P.O. box.

Any entity described in section

years, and who are filing Form 4720 to

TIP

4965(c) that is a party to a

report tax under section 4911, the tax

Signature and

PTST must file Form 8886-T.

year of the affiliated group is the

calendar year, unless all members of

Verification

Managers, self-dealers, disqualified

the group elect under Regulations

persons, donors, donor advisors,

If you are a manager, self dealer,

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

and related persons. If you are a

disqualified person, donor, donor

member’s year the group’s tax year.

manager, self-dealer, disqualified

advisor, or related person, you should

person, donor, donor advisor, or related

Part II taxes. If you are a manager,

sign only in the spaces that apply,

person who owes tax under Chapter 41

self-dealer, disqualified person, donor,

whether you use the return of the

or 42, including entity managers under

donor advisor, or related person, owing

foundation or organization as your

section 4965, and you have the same

taxes under Chapter 41 or 42 and filing

return, or file separately.

tax year (or accounting year, as

a separate Form 4720, and your tax

If you are signing on behalf of the

applicable) of the entity, you may report

year ends on the same date as the

foundation or organization and also

the tax you owe on the Form 4720 filed

organization, you must file by the due

because of personal tax liability, you

by the entity. Managers, self-dealers,

date for filing Form 990-PF, Form 5227,

must sign twice. You sign:

and disqualified persons who do this

Form 990, or Form 990-EZ of the

are responsible for the parts that relate

organization for which you owe tax. If

1. On behalf of the foundation or

to taxes they owe and should include

your tax year ends on a date different

organization, and

their own check or money order,

from that of the organization, or your

2. For your own personal tax

payable to the United States Treasury,

organization is not required to file a

liability.

with the return.

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

For a corporation (or an association),

or Form 5227, you must file a Form

Managers, self-dealers, disqualified

the form may be signed by one of the

4720 by the 15th day of the 5th month

persons, donors, donor advisors, and

following: president, vice president,

after your tax year ends.

related persons who owe tax under

treasurer, assistant treasurer, chief

Chapter 41 or 42, including entity

If the regular due date falls on a

accounting officer, or other corporate

managers under section 4965, and do

Saturday, Sunday, or legal holiday, file

officer (such as tax officer).

not have the same tax year (or

by the next business day.

accounting year, as applicable) or do

For a partnership, the form may be

not sign the return of the entity, must

signed by a partner or partners

Extension

file a separate return on Form 4720

authorized to sign the partnership

If you cannot file Form 4720 by the due

showing the tax owed and the name of

return.

date, you may request an automatic

the entity for which you owe tax. If you

If the return is filed on behalf of a

3-month extension of time to file by

file a separate Form 4720, enter your

trust, the authorized trustee(s) must

using Form 8868, Application for

tax year at the top of the form. Enter

sign it.

Extension of Time To File an Exempt

your name, address, and taxpayer

Organization Return. The automatic

A receiver, trustee, or assignee

identification number in Part II-A.

3-month extension will be granted if you

required to file any return on behalf of

Complete all the information the form

properly complete this form, file it, and

an individual, a trust, estate,

requires, to the extent possible, that

pay any balance due by the due date

partnership, association, company, or

applies to your liability.

for Form 4720.

corporation must sign the Form 4720

Managers of tax favored

filed for these taxpayers.

Form 8868 is also used to request

TIP

retirement plans, individual

an additional extension of time to file;

Also, a person with a valid power of

retirement arrangements, and

however, these extensions are not

attorney may sign for the organization,

savings arrangements described in

automatically granted.

foundation, manager, self-dealer,

sections 401(a), 403(a), 403(b), 529,

donor, donor advisor, or related person.

457(b), 408(a), 220(d), 408(b), 530, or

Name, Address, etc.

Include a copy of the power of attorney

223(d) must report and pay tax due

with the return.

under 4965(a)(2) on Form 5330.

The name, address, and employer

Any person, firm, or corporation that

identification number of the

Where To File

prepared the return for a fee must also

organization or entity should be the

sign it and fill in the address of the

same as shown on Form 990-PF, Form

To file Form 4720, mail or deliver it to:

preparer. If a firm or corporation

5227, Form 990, Form 990-EZ, and

Internal Revenue Service Center

prepares the return, it should be signed

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

Ogden, UT 84201-0027

in the name of the firm or corporation.

you are a self-dealer, donor, donor

advisor, related person, disqualified

When To File

Attachments

person, or manager filing a separate

Form 4720, enter your name, address,

Part I taxes. File Form 4720 by the

If you need more space, attach

and taxpayer identification number in

due date (not including extensions) for

separate sheets showing the same

Part II-A.

filing the organization’s Form 990-PF,

information in the same order as on the

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

Include the suite, room, or other unit

printed form. Show the totals on the

If you are not required to file any of

number after the street address.

printed form.

-3-

Form 4720 Instructions

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2006 Page 3

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