Instructions For Form 4720 (2015) (Page 2 of 19) in pdf

Form 990-PF; or “Yes,” to question 75b,

and pay the tax due (Part I, line 11).

Certain taxexempt entities that are a

75c, 77b, 78a, 78b, 79b, or 80b in Part

Unrelated business taxable income is

party to a prohibited tax shelter

VI-B, and Item G on page 1 of Form

figured under section 512 and is

transaction (PTST). Certain

5227. A trust described in section

determined as if Part III of subchapter F

tax-exempt entities must file Form 4720

4947(a)(2) is considered a private

applies to such trusts.

to report the liability and pay the tax due

foundation insofar as it is subject to

under section 4965(a)(1) (Schedule J).

Hospital organizations failing to

Chapter 42 provisions.

This requirement applies to entities

meet the community health needs

described in sections 501(c), 501(d), or

assessment requirements (Sections

Other organizations owing initial

170(c) (other than the United States) or

501(r)(3), 4959). An excise tax is

taxes on excess business holdings.

an Indian tribal government (within the

imposed on the failure by a hospital

Supporting organizations described in

meaning of section 7701(a)(40)).

organization to meet the community

section 4943(f)(3) and donor advised

health needs assessment (“CHNA”)

funds described in section 4966(d)(2)

Any entity described in section

requirements of section 501(r)(3)

that owe the tax reported on Schedule C

4965(c) that is a party to a

TIP

(Schedule M).

(section 4943(a)).

PTST must file Form 8886-T.

Public charities making excess lob

Where To File

Managers, selfdealers, disqualified

bying expenditures. Public charities

persons, donors, donor advisors,

that made the election under section

and related persons. If you are a

501(h) and owe tax on excess lobbying

manager, self-dealer, disqualified

expenditures as figured on Schedule C

If you are located in

Then use the

person, donor, donor advisor, or related

(Form 990 or 990-EZ), Part II-A, must

following address

person who owes tax under Chapter 41

file Form 4720 to report the liability and

The United States

Department of the

or 42, including entity managers under

pay the tax (Schedule G).

Treasury

section 4965, and you have the same

Certain organizations (and possibly

Internal Revenue

tax year (or accounting year, as

their managers) whose section 501(c)

Service Center

applicable) as the entity, you may report

Ogden, UT

(3) status is revoked because of excess

the tax you owe on the Form 4720 filed

84201-0027

lobbying activities are subject to a 5%

by the entity. Managers, self-dealers,

excise tax on their lobbying

A foreign country or

Internal Revenue

and disqualified persons who do this are

expenditures.

a U.S. possession

Service Center

responsible for the parts that relate to

P.O. Box 409101

taxes they owe and should include their

Organizations making political ex

Ogden, UT 84409

own check or money order, payable to

penditures. All section 501(c)(3)

the United States Treasury, with the

organizations that make a political

return.

expenditure must file Form 4720 to

Private delivery services. You can

report the liability and pay the tax.

Managers, self-dealers, disqualified

use certain private delivery services

Organization managers may report any

persons, donors, donor advisors, and

designated by the IRS to meet the

first tier tax they owe on Schedule F of

related persons who owe tax under

“timely mailing as timely filing/paying”

Form 4720. (See Schedule F

Chapter 41 or 42, including entity

rule for tax returns and payments.

instructions, later, for the definition of

managers under section 4965, and do

These private delivery services include

political expenditures.)

not have the same tax year (or

only the following.

accounting year, as applicable) or do

Charitable organizations that make

Federal Express (FedEx): FedEx First

not sign the return of the entity, must file

certain premium payments on per

Overnight, FedEx Priority Overnight,

a separate Form 4720 showing the tax

sonal benefit contracts. Form 4720

FedEx Standard Overnight, FedEx 2

owed and the name of the entity for

must be filed by any organization

Day, FedEx International Next Flight

which you owe tax. If you file a separate

described in section 170(c) or section

Out, FedEx International Priority, FedEx

Form 4720, enter your tax year at the

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

International First, FedEx International

top of the form. Enter your name,

7f in Part V of Form 990, question 6b in

Economy.

address, and taxpayer identification

Part VII-B of Form 990-PF, question 80b

United Parcel Service (UPS): UPS

number in Part II-A. Complete all the

in Part VI-B of Form 5227, or that

Next Day Air Early AM, UPS Next Day

information the form requires, to the

otherwise paid premiums on a personal

Air, UPS Next Day Air Saver, UPS 2nd

extent possible, that applies to your

benefit contract in connection with a

Day Air, UPS 2nd Day Air AM, UPS

liability.

transfer to an organization for which a

Worldwide Express Plus, and UPS

charitable deduction was not allowed to

Worldwide Express.

Managers of tax favored

the transferor (Part I, line 8).

retirement plans, individual

The private delivery service can tell

TIP

retirement arrangements, and

you how to get written proof of the

Sponsoring organizations maintain

savings arrangements described in

mailing date.

ing donor advised funds. All section

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

170(c) organizations (excluding private

Private delivery services cannot

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

foundations and government

deliver items to P.O. boxes. You must

223(d) must report and pay tax due

organizations referred to in sections

use the U.S. Postal Service to mail any

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

170(c)(1) and 170(c)(2)(A)) that

item to an IRS P.O. box address. Private

maintain one or more donor advised

delivery services deliver to:

Charitable remainder trusts. All

funds must file Form 4720 to report the

charitable remainder trusts described in

liability and pay the tax owed on any

Internal Revenue Service

section 664 that have unrelated

taxable distributions under section 4966

1973 Rulon White Blvd.

business taxable income for the tax year

(Schedule K).

Ogden, UT 84201

must file Form 4720 to report the liability

Instructions for Form 4720 (2015)

Instructions For Form 4720 (2015) Page 2

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