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The IRS may make written demand that the delinquent return be filed

Before the organization provides the documents, it may require that

or the information furnished within a reasonable time after mailing of

the individual requesting copies of the documents pay the fee. If the

notice of the demand. The person failing to comply with the demand on

organization has provided an individual making a request with notice of

or before the date specified in the demand will have to pay $10 for each

the fee, and the individual does not pay the fee within 30 days, or if the

day the failure continues, unless there is reasonable cause. The

individual pays the fee by check and the check does not clear upon

maximum penalty imposed on all persons for failures with respect to any

deposit, the organization may disregard the request.

one return shall not exceed $5,000. If more than one person is liable for

Additional information. See Regulations sections 301.6104(d)-1

any failures, all such persons are jointly and severally liable with respect

through 301.6104(d)-3 for additional information on reasonable fees for

to such failures. See section 6652(c). All these amounts are subject to

providing copies, not filling requests for copies when material is widely

inflationary adjustments in later years. The figures will be updated in the

available, and other related information.

next release of the Instructions.

Exemption application. Any section 501(c)(21) organization that

submitted an application for recognition of exemption to the IRS after

To avoid having to explain an incomplete return, if a part or line item

July 15, 1987, must make available for public inspection a copy of its

does not apply, enter “N/A” (not applicable) or “-0-” if an amount is zero.

application (together with a copy of any papers submitted in support of

There are penalties for willful failure to file and for filing fraudulent

its application) and any letter or other document issued by the IRS in

returns and statements. (See sections 7203, 7206, and 7207.)

response to the application. As in the case of annual returns, the copy of

the application and related documents must be made available for

Large organization. A large organization is one that has gross receipts

inspection during regular business hours at the organization's principal

greater than $1,028,500 for the tax year.

office and at each of its regional or district offices having at least three

Public Inspection of Completed

employees.

Penalties for failure to comply with public inspection require-

990-BL Returns and Approved

ments. If a person does not comply with the requirement to permit

Exemption Applications

public inspection of annual returns, there is a penalty of $20 for each day

during which such failure continues, unless there is reasonable cause.

The maximum penalty imposed on all persons for failures that apply to

Through the IRS. Generally, the information reported on or with Form

any one return is $10,000.

990-BL, including most attachments, is available for public inspection

If a person does not comply with the public inspection of applications

(section 6104(b)). This applies both to information required by the form

requirement, there is a penalty of $20 a day for each day during which

and to information furnished voluntarily. Approved applications for

such failure continues, unless there is reasonable cause. There is no

exemption from federal income tax are also available for public

maximum penalty limitation (see section 6652(c)).

inspection.

Exception. Part IV of Form 990-BL, Statement With Respect to

Any person who willfully does not comply with the public inspection

Contributors, etc., and Schedule A (Form 990-BL) are not open to public

requirements for the annual return or application is subject to an

inspection.

additional penalty of $5,000 for each return or application (see section

6685).

The public inspection rules do not apply to Form 990-BL and the

attached Schedule A (Form 990-BL) filed by a trustee or disqualified

If more than one person is liable for any penalty, all such persons

person to report initial taxes on self-dealing or taxable expenditures. The

shall be jointly and severally liable for each failure.

public inspection rules also do not apply to the trustee or disqualified

person's SSN or EIN.

Specific Instructions

Use Form 4506-A, Request for Public Inspection or Copy of Exempt

or Political Organization IRS Form, to request a copy or to inspect an

Identification Area

exempt organization return through IRS. There is a fee for photocopying,

but not for inspection at an IRS office.

Period covered by the return. Enter the calendar year or fiscal year

Through the organization—Annual return. An organization must,

that corresponds to the accounting period being reported.

during the 3-year period beginning with the due date (including

Name and address. Enter the name and address of the trust.

extensions) of the Form 990-BL (or, if later, the date it is actually filed),

make its return available for public inspection. It must also provide

If the return and a Schedule A (Form 990-BL) are filed by a trustee or

copies of either all items that are available for public inspection or

disqualified person liable for tax under section 4951 or 4952, then enter

specifically identified items, if so requested. All parts of the return and all

that person's name and address below the name of the trust.

required schedules and attachments must be made available except

Include the suite, room, or other unit number after the street address.

Part IV of Form 990-BL and Schedule A (Form 990-BL) as discussed

If the Post Office does not deliver mail to the street address and the filer

above.

has a P.O. box, show the box number instead of the street address.

Inspection and requests for copies must be permitted during regular

Foreign address. Enter the information in the following order: city or

business hours at the organization's principal office and at each of its

town, state or province, and country. Follow the country's practice for

regional or district offices. This provision applies to any organization that

entering the postal code, if any. Do not abbreviate the country name.

files Form 990-BL, regardless of the size of the organization and whether

or not it has any paid employees. Also, copies must be provided the

“Return filed by.” Check only the box that applies to you.

same business day they are requested unless unusual circumstances

1. Check the “Trust” box when the return is filed by a black lung

exist. In the case of unusual circumstances, the copies must be provided

benefit trust as an information return, or tax return, or both.

by the next business day after the day the unusual circumstances cease

to exist, but in no event may the delay exceed five business days. See

2. Check the “Trustee” box when the return is filed by a trustee

Regulations section 301.6104(d)-1 for what constitutes unusual

because of liability for taxes under section 4951 or 4952, or both.

circumstances and the definition of regional and district offices.

3. Check the “Disqualified person” box when the return is filed by a

When a request for copies is made in writing, the copies must

disqualified person who is liable for section 4951 tax only.

generally be sent within 30 days of the date the request was received.

Taxpayer identification number. Enter the EIN of the black lung

Note. A black lung benefit trust does not have to comply with individual

benefit trust. If the return is being filed by a trustee or disqualified person,

requests for copies if it makes this information widely available. This can

also enter that person's SSN or EIN.

be done by posting the application for tax exemption and/or an annual

Each trust should have only one employer identification number. If

information return on a readily accessible World Wide Website.

the trust has more than one number and has not been advised which

However, an organization that makes its information available this way

one to use, you should notify the:

must advise requesters how the material may be accessed. See

Regulations section 301.6104(d)-2 for specific instructions.

Fee for copies. An organization may charge a reasonable fee for

providing copies.

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Instructions For Form 990-Bl - Information And Initial Excise Tax Return For Black Lung Benefit Trusts And Certain Related Persons Page 2

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