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Organizations making political

same order as on the printed form. Show the

Extension

expenditures. All section 501(c)(3)

totals on the printed form.

If you cannot file Form 4720 by the due date,

organizations that make a political expenditure

Enter the organization’s name and EIN on

you may request an automatic 3-month

must file Form 4720 to report the liability and

each sheet. Use sheets that are the same size

extension of time to file by using Form 8868,

pay the tax. Organization managers may report

as the form and indicate clearly the line of the

Application for Extension of Time To File an

any first tier tax they owe on Schedule F of

printed form to which the information relates.

Exempt Organization Return. The automatic

Form 4720. (See Schedule F instructions for

3-month extension will be granted if you

the definition of political expenditures.)

Organizations Organized or

properly complete this form, file it, and pay any

Charitable organizations that make certain

Created in a Foreign Country

balance due by the due date for Form 4720.

premium payments on personal benefit

contracts. Form 4720 must be filed by any

Form 8868 is also used to request an

or U.S. Possession

organization described in section 170(c) or

additional extension of time to file; however,

Report all amounts in U.S. currency (state

section 664(d) that answered “Yes” to question

these extensions are not automatically granted.

conversion rate used) and give information in

(b) in Part X of Form 990, question 6b in Part

English. Report items in total, including

Name, Address, etc.

VII-B of Form 990-PF, or question 6b in Part

amounts and transactions from both inside and

VI-B of Form 5227.

The name, address, and employer

outside the United States.

Self-dealers, disqualified persons,

identification number of the private foundation

Sections 4941 through 4945 and section

foundation managers, and organization

or public charity should be the same as shown

4955 do not apply to foreign private

managers. If you are a self-dealer,

on Form 990-PF, Form 5227, Form 990, Form

foundations that receive substantially all of

disqualified person, foundation manager, or

990-EZ, and Schedule A (Form 990 or

their support (other than gross investment

organization manager and you have the same

990-EZ). If you are a self-dealer, foundation

income) from sources outside the United

tax year as the foundation or organization, you

manager, disqualified person, or organization

States. These organizations must complete

may report any first tier tax you owe on the

manager filing a separate Form 4720, enter

this form and file it in the same manner as

Form 4720 filed by the foundation or

your name, address, and taxpayer

other private foundations. However, these

organization. Managers, self-dealers, and

identification number in Part II-A.

organizations as well as foundation managers

disqualified persons who do this are

Include the suite, room, or other unit

and self-dealers, do not have to pay any tax

responsible for the parts that relate to taxes

number after the street address.

that would otherwise be due on this return.

they owe and should include their own check

If the Post Office does not deliver mail to

or money order, payable to the United States

Tax Payments

the street address, show the P.O. box number

Treasury, with the return.

instead of the street address.

Managers, self-dealers, and disqualified

Self-dealers, disqualified persons,

persons paying tax on the organization’s Form

foundation managers, and organization

If you want a third party (such as an

4720 must pay with the return the tax that

managers who owe tax under Chapter 41 or 42

accountant or an attorney) to receive mail for

applies to them as shown in Part II-A, page 1.

and do not have the same tax year or do not

the foundation or charity, enter on the street

Managers, self-dealers, and disqualified

sign the return of the foundation or

address line “C/O” followed by the third party’s

persons who file separate Forms 4720 must

organization must file a separate return on

name and street address or P.O. box.

pay the applicable tax with their separate

Form 4720 showing the tax owed and the

returns. When managers do not sign the

Signature and Verification

name of the foundation or organization for

organization’s Form 4720 to report their own

which you owe tax. If you file a separate Form

If you are an organization manager, foundation

tax liability, the amount of tax they owe should

4720, enter your tax year at the top of the form.

manager, disqualified person, or self-dealer,

not be entered in Part II-B, line 1.

Enter your name, address, and taxpayer

you should sign only in the spaces that apply,

identification number in Part II-A. Complete all

Payment by a private foundation of any

whether you use the return of the foundation or

the information the form requires, to the extent

taxes owed by the foundation managers or

organization as your return, or file separately.

possible, that applies to your liability.

self-dealers will result in additional taxes under

If you are signing on behalf of the

the self-dealing and taxable expenditure

Where To File

foundation or organization and also because of

provisions. Managers and self-dealers should

personal tax liability, you must sign twice. You

pay taxes imposed on them with their own

To file Form 4720, mail or deliver it to:

sign:

check or money order.

Internal Revenue Service Center

1. On behalf of the foundation or

Ogden, UT 84201-0027

Disqualified persons and organization

organization, and

managers should pay taxes on excess benefit

2. For your own personal tax liability.

When To File

transactions that are imposed on them with

their own check or money order. Any

For a corporation (or an association), the

Part I taxes. File Form 4720 by the due date

reimbursement of a disqualified person’s tax

form may be signed by one of the following:

(not including extensions) for filing the

liability from excess benefit transactions by the

president, vice president, treasurer, assistant

organization’s Form 990-PF, Form 990, Form

organization will be treated as an excess

treasurer, chief accounting officer, or other

990-EZ, or Form 5227.

benefit transaction subject to the tax unless the

corporate officer (such as tax officer).

If the regular due date falls on a Saturday,

organization included the reimbursement in the

For a manager or self-dealer that is a

Sunday, or legal holiday, file by the next

disqualified person’s compensation and the

partnership, Form 4720 is signed by a partner

business day.

disqualified person’s total compensation was

or partners authorized to sign the partnership

reasonable. See the instructions to Schedule I

Affiliated group member. For members

return.

on page 7 for information on excess benefit

of an affiliated group of organizations that have

transactions.

different tax years, and who are filing Form

If the return is filed on behalf of a trust, the

4720 to report tax under section 4911, the tax

authorized trustee(s) must sign it.

Rounding Off to Whole

year of the affiliated group is the calendar year,

A receiver, trustee, or assignee required to

unless all members of the group elect under

Dollars

file any return on behalf of an individual, a

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

trust, estate, partnership, association, company

You may round off cents to whole dollars on

member’s year the group’s tax year.

or corporation must sign the Form 4720 filed

your return and schedules. If you do round to

Part II taxes. If you are a manager,

for these taxpayers.

whole dollars, you must round all amounts. To

self-dealer, or disqualified person owing taxes

Also, a person with a valid power of

round, drop amounts under 50 cents and

under Chapter 41 or 42 and filing a separate

attorney may sign for the organization,

increase amounts from 50 to 99 cents to the

Form 4720, and your tax year ends on the

foundation, manager, or self-dealer. Include a

next dollar. For example, $1.39 becomes $1

same date as the organization, you must file by

copy of the power of attorney with the return.

and $2.50 becomes $3.

the due date for filing Form 990-PF, Form

Any person, firm, or corporation that

If you have to add two or more amounts to

5227, Form 990, or Form 990-EZ of the

prepared the return for a fee must also sign it

figure the amount to enter on a line, include

organization for which you owe tax. If your tax

and fill in the address of the preparer. If a firm

cents when adding the amounts and round off

year ends on a date different from that of the

or corporation prepares the return, it should be

only the total.

organization, you must file a Form 4720 by the

signed in the name of the firm or corporation.

15th day of the 5th month after your tax year

Penalties and Interest

ends.

Attachments

If the regular due date falls on a Saturday,

There are penalties for failure to file or to pay

Sunday, or legal holiday, file by the next

If you need more space, attach separate

tax. There are also penalties for willful failure to

business day.

sheets showing the same information in the

file, supply information or pay tax, and for filing

-2-

Form 4720 Instructions

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2005 Page 2

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