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Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

Use this form to figure and pay:

  • The initial taxes on private foundations and self-dealers, under sections 4941 through 4945 for self-dealing, failure to distribute income, excess business holdings, investments that jeopardize charitable purpose, and taxable expenditures;
  • The initial tax on certain supporting organizations and donor advised funds for excess business holdings under section 4943;
  • The section 4911 tax on excess lobbying expenditures by public charities that have elected to be subject to section 501(h) regarding expenditures to influence legislation. (Private foundations and section 4947(a) trusts are not eligible to make this election);
  • The section 4912 tax on excess lobbying expenditures that result in loss of section 501(c)(3) tax-exempt status;
  • The section 4955 tax imposed on any amount paid or incurred by a section 501(c)(3) organization that participates or intervenes in any political campaign on behalf of, or in opposition to, any candidate for public office;
  • The section 4958 initial taxes on disqualified persons and organization managers of section 501(c)(3) (except private foundations), section 501(c)(4), and section 501(c)(29) organizations that engage in excess benefit transactions;
  • The section 4959 tax on the failure by a hospital organization to meet the community health needs assessment requirements;
  • The section 4965 taxes related to prohibited tax shelter transactions;
  • The section 4966 taxes on taxable distributions by sponsoring organizations maintaining donor advised funds;
  • The section 4967 taxes on distribution of prohibited benefits from donor advised funds;
  • The section 170(f)(10) tax on any premiums paid on a personal benefit contract in connection with a transfer to an organization or charitable remainder trust for which a charitable deduction is not allowed to the transferor; and
  • The section 664(c)(2) tax on the unrelated business taxable income of a charitable remainder trust.

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Page Last Reviewed or Updated: 03-Jan-2014