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§ 56.6011-1 General requirement of return, statement, or list.

26 C.F.R. Part 56 — Public Charity Excise Taxes · 2026 edition · updated 2026-10-04 · United States

Every organization liable for the tax imposed by section 4911(a) shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for that purpose and shall include the information required by the form and its instructions.

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▸Contents — 26 C.F.R. Part 56 — Public Charity Excise Taxes
26 C.F.R. Part 56 — Public Charity Excise Taxes

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