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Department of the Treasury

Internal Revenue Service

Instructions for Form 4720

Return of Certain Excise Taxes on Charities and

Other Persons Under Chapters 41 and 42 of the

Internal Revenue Code

(Sections 170(f)(10), 4911, 4912, 4941, 4942,

4943, 4944, 4945, 4955, and 4958)

Section references are to the Internal Revenue Code unless otherwise noted.

Contents

Page

General Instructions

How To Get Forms and

Purpose of Form . . . . . . . . . . . . . . . . . . . 1

Publications

Who Must File . . . . . . . . . . . . . . . . . . . . . 1

Purpose of Form

Where To File . . . . . . . . . . . . . . . . . . . . . 2

Internet

Use Form 4720 to figure and pay:

When To File . . . . . . . . . . . . . . . . . . . . . 2

•

The initial taxes on private foundations,

You can access the IRS website 24 hours a

Extension . . . . . . . . . . . . . . . . . . . . . . . . 2

foundation managers, and self-dealers under

day, 7 days a week, at to:

•

sections 4941 through 4945 for self-dealing,

Name, Address, etc. . . . . . . . . . . . . . . . . . 2

Download forms, instructions, and

failure to distribute income, excess business

Signature and Verification . . . . . . . . . . . . . 2

publications,

holdings, investments that jeopardize

•

Order IRS products online,

Attachments . . . . . . . . . . . . . . . . . . . . . . 2

charitable purpose, and taxable expenditures;

•

See answers to frequently asked tax

Organizations Organized or Created

The section 4911 tax on excess lobbying

questions,

expenditures by public charities that have

in a Foreign Country or U.S.

•

Search publications online by topic or

elected to be subject to section 501(h)

Possession . . . . . . . . . . . . . . . . . . . . . 2

keyword,

regarding expenditures to influence legislation

Tax Payments . . . . . . . . . . . . . . . . . . . . . 2

•

(Private foundations and section 4947(a) trusts

Send us comments or request help via

Rounding Off to Whole Dollars . . . . . . . . . . 2

are not eligible to make this election.);

email, or

•

Penalties and Interest . . . . . . . . . . . . . . . . 2

The section 4912 tax on excess lobbying

expenditures that result in loss of section

news by email.

Abatement . . . . . . . . . . . . . . . . . . . . . . . 3

501(c)(3) tax-exempt status;

Initial Tax Liability . . . . . . . . . . . . . . . . . . 3

•

The section 4955 tax imposed on any

CD-ROM

Completing the Schedules . . . . . . . . . . . . . 3

amount paid or incurred by a section 501(c)(3)

You can order Publication 1796, 2005 IRS Tax

organization that participates or intervenes in

Specific Instructions for Page 1 . . . . . . . . . 3

Products CD-ROM, and obtain:

any political campaign on behalf of, or in

•

Schedule A — Initial Taxes on

A CD that is released twice so you have the

opposition to, any candidate for public office;

Self-Dealing . . . . . . . . . . . . . . . . . . . . . 4

•

latest products. The first release ships in late

The section 4958 initial taxes on disqualified

Schedule B — Initial Tax on

December and the final release ships in late

persons and organization managers of section

Undistributed Income . . . . . . . . . . . . . . 4

February.

501(c)(3) (except private foundations) and

•

Current year forms, instructions, and

section 501(c)(4) organizations that engage in

Schedule C — Initial Tax on Excess

publications.

excess benefit transactions; and

Business Holdings . . . . . . . . . . . . . . . . 4

•

The section 170(f)(10) tax on any premiums

Prior year forms, instructions, and

Schedule D — Initial Taxes on

paid on a personal benefit contract in

publications.

Investments That Jeopardize

•

connection with a transfer to an organization or

Tax Map: an electronic research tool and

Charitable Purpose . . . . . . . . . . . . . . . . 6

charitable remainder trust for which a

finding aid.

Schedule E — Initial Taxes on Taxable

•

charitable deduction is not allowed to the

Tax law frequently asked questions (FAQs).

Expenditures . . . . . . . . . . . . . . . . . . . . 6

•

transferor.

Tax topics from the IRS telephone response

Schedule F — Initial Taxes on Political

system.

Who Must File

•

Expenditures . . . . . . . . . . . . . . . . . . . . 7

Fill-in, print, and save features for most tax

Schedule G — Tax on Excess

forms.

Private foundations and section 4947(a)

•

Lobbying Expenditures . . . . . . . . . . . . . 7

trusts. Generally, Form 4720 must be filed by

Internal Revenue Bulletins.

•

all organizations, including foreign

Schedule H — Taxes on Disqualifying

Toll-free and email technical support.

organizations, that answered “Yes” to question

Lobbying Expenditures . . . . . . . . . . . . . 7

Buy the CD-ROM from the National

1b, 1c, 2b, 3b, 4a, 4b, or 5b in Part VII-B of

Schedule I — Initial Taxes on Excess

Technical Information Service (NTIS) at

Form 990-PF; or “Yes” to question 1b, 1c, 3b,

Benefit Transactions . . . . . . . . . . . . . . . 7

/cdorders for $25 (no handling fee)

4a, 4b, or 5b in Part VI-B of Form 5227. A trust

Privacy Act and Paperwork Reduction

or call 1-877-CDFORMS (1-877-233-6767) toll

described in section 4947(a)(2) is considered a

Act Notice . . . . . . . . . . . . . . . . . . . . . . 8

free to buy the CD-ROM for $25 (plus a $5

private foundation insofar as it is subject to

handling fee).

Chapter 42 provisions.

Public charities making excess lobbying

By Phone and In Person

Photographs of Missing

expenditures. Public charities that made the

You can order forms and publications by

election under section 501(h) and owe tax on

Children

calling 1-800-TAX-FORMS (1-800-829-3676).

excess lobbying expenditures as figured on

The Internal Revenue Service is a proud

You can also get most forms and publications

Schedule A (Form 990 or 990-EZ), Part VI-A,

partner with the National Center for Missing

at your local IRS office.

must file Form 4720 to report the liability and

and Exploited Children. Photographs of

pay the tax (Schedule G).

missing children selected by the Center may

Phone Help

appear in instructions on pages that would

Certain organizations (and possibly their

otherwise be blank. You can help bring these

If you have questions and/or need help

managers) whose section 501(c)(3) status is

children home by looking at the photographs

completing this form, please call

revoked because of excess lobbying activities

and calling 1-800-THE-LOST (1-800-843-5678)

1-877-829-5500. This toll-free telephone

are subject to a 5% excise tax on their lobbying

if you recognize a child.

service is available Monday through Friday.

expenditures.

Cat. No. 13023Z

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2005

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