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Lookback Period

The lookback period is the five-year period before the excess benefit transaction occurred. The lookback period is used to determine whether an organization is an applicable tax-exempt organization. If the excess benefit transaction occurred before September 14, 2000, the lookback period begins on September 14, 1995, the effective date of section 4958, and ends on the date the excess benefit transaction occurred.


Return to Life Cycle of a Public Charity

Page Last Reviewed or Updated: 05-Mar-2014