2025 Form 4720 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4720.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

4720¶

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code¶

(Sections 170(f)(10), 664(c)(2), 4911, 4912, 4941, 4942, 4943, 4944,

4945, 4955, 4958, 4959, 4960, 4965, 4966, 4967, and 4968) Go to www.irs.gov/Form4720 for instructions and the latest information.

OMB No. 1545-0047

Exceptions & meaning →

2025¶

For calendar year 2025 or other tax year beginning, 2025, and ending, 20

Name of organization, entity, or person subject to tax					EIN or SSN
Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Room or suite no.			Amended return	Amended return	Amended return
Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Number and street (or P.O. box if mail is not delivered to street address)	Room or suite no.	Check box for type of annual return: Form 990 Form 990-PF Form 5227 Form 990-EZ Other	Check box for type of annual return: Form 990 Form 990-PF Form 5227 Form 990-EZ Other	Check box for type of annual return: Form 990 Form 990-PF Form 5227 Form 990-EZ Other	Check box for type of annual return: Form 990 Form 990-PF Form 5227 Form 990-EZ Other	Check box for type of annual return: Form 990 Form 990-PF Form 5227 Form 990-EZ Other
City or town	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .	Yes	No
A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .
A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .
A Is the organization a foreign organization described in section 4948(b)? . . . . . . . . . . . . . . Show conversion rate to U.S. dollars. See instructions . . . . . . . . . . . B Entity (other than the organization) or person subject to tax: Are you required to file Form 4720 with respect to more than one organization in the current tax year? See instructions . . . . . . . . . . . . . . .

current tax year. Part I Taxes on Organization (Sections 170(f)(10), 664(c)(2), 4911(a), 4912(a), 4942(a), 4943(a), 4944(a)(1), 4945(a)(1), 4955(a)(1), 4959, 4960(a), 4965(a)(1), 4966(a)(1), and 4968(a))

1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total (add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	1
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	2
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	3
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	4
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	5
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	6
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	7
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	8
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	9
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	10
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	11
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	12
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	13
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	14
1 Tax on undistributed income—Schedule B, line 4 . . . . . . . . . . . . . . . 2 Tax on excess business holdings—Schedule C, line 7 . . . . . . . . . . . . . 3 Tax on investments that jeopardize charitable purpose—Schedule D, Part I, column (f) . . 4 Tax on taxable expenditures—Schedule E, Part I, column (h) . . . . . . . . . . . 5 Tax on political expenditures—Schedule F, Part I, column (f) . . . . . . . . . . . 6 Tax on excess lobbying expenditures—Schedule G, line 4 . . . . . . . . . . . . 7 Tax on disqualifying lobbying expenditures—Schedule H, Part I, column (e) . . . . . . 8 Tax on premiums paid on personal benefit contracts . . . . . . . . . . . . . 9 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part I, column (h) . 10 Tax on taxable distributions—Schedule K, Part I, column (f) . . . . . . . . . . . 11 Tax on a charitable remainder trust’s unrelated business taxable income. Attach statement . 12 Tax on failure to meet the requirements of section 501(r)(3)—Schedule M, Part II, line 2 . . 13 Tax on excess executive compensation—Schedule N . . . . . . . . . . . . . 14 Tax on net investment income of private colleges and universities—Schedule O . . . . 15 Total(add lines 1–14) . . . . . . . . . . . . . . . . . . . . . . . .	15

(Sections 4912(b), 4941(a), 4944(a)(2), 4945(a)(2), 4955(a)(2), 4958(a), 4965(a)(2), 4966(a)(2), and 4967(a))

Name and address of related organization; city or town, state or province, country, ZIP or foreign postal code	Employer identification number
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	2
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	3
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	4
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	5
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	6
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	7
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	8
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	9
1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	1 Tax on self-dealing—Schedule A, Part II, column (d); and Part III, column (d) . . . . . . 2 Tax on investments that jeopardize charitable purposes—Schedule D, Part II, column (d) . 3 Tax on taxable expenditures—Schedule E, Part II, column (d) . . . . . . . . . . . 4 Tax on political expenditures—Schedule F, Part II, column (d) . . . . . . . . . . 5 Tax on disqualifying lobbying expenditures—Schedule H, Part II, column (d) . . . . . . 6 Tax on excess benefit transactions—Schedule I, Part II, column (d); and Part III, column (d) . 7 Tax on being a party to prohibited tax shelter transactions—Schedule J, Part II, column (d) . 8 Tax on taxable distributions—Schedule K, Part II, column (d) . . . . . . . . . . . 9 Tax on prohibited benefits—Schedule L, Part II, column (d); and Part III, column (d) . . . 10 Total—Add lines 1 through 9 . . . . . . . . . . . . . . . . . . . . .	10

1 Total tax (Part I, line 15 or Part II, line 10) . . . . . . . . . . . . . . . . . 1 2 Total payments including amount paid with Form 8868 (see instructions) . . . . . . . 2 3 Tax due. If line 1 is larger than line 2, enter amount owed (see instructions) . . . . . . 3 4 Overpayment. If line 1 is smaller than line 2, enter the difference. This is your refund. Complete and attach Form 8050. See instructions . . . . . . . . . . . . . . 4

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 13021D Form 4720 (2025) Created 8/19/25

Form 4720 (2025) Page 2 SCHEDULE A—Initial Taxes on Self-Dealing (Section 4941)

1 Undistributed income for years before 2024 (from Form 990-PF for 2025, Part XII, line 6d) . 1 2 Undistributed income for 2024 (from Form 990-PF for 2025, Part XII, line 6e) . . . . . 2 3 Total undistributed income at end of current tax year beginning in 2025 and subject to tax under section 4942 (add lines 1 and 2) . . . . . . . . . . . . . . . . . . 3 4 Tax— Enter 30% of line 3 here and on Part I, line 1 . . . . . . . . . . . . . . 4

Form 4720 (2025)

Form 4720 (2025) Page 3 SCHEDULE C—Initial Tax on Excess Business Holdings (Section 4943) Business Holdings and Computation of Tax If you have taxable excess holdings in more than one business enterprise, attach a separate schedule for each enterprise. Refer to the instructions for each line item before making any entries.

Name and address of business enterprise

Employer identification number . . . . . . . . . . . . . . . . . . . . . . .

Form of enterprise (corporation, partnership, trust, joint venture, sole proprietorship, etc.) . . . .

Attach a statement explaining (i) corrective action taken, or (ii) why corrective action has not been taken.

SCHEDULE D—Initial Taxes on Investments That Jeopardize Charitable Purpose (Section 4944)

Form 4720 (2025) Page 4 SCHEDULE E—Initial Taxes on Taxable Expenditures (Section 4945)

Form 4720 (2025) Page 5 SCHEDULE G—Tax on Excess Lobbying Expenditures (Section 4911)

1 Excess of grass roots expenditures over grass roots nontaxable amount (from Schedule C (Form 990), Part II-A, column (b), line 1h). (See the instructions before making an entry.) . . . . . . 1

2 Excess of lobbying expenditures over lobbying nontaxable amount (from Schedule C (Form 990), Part II-A, column (b), line 1i). (See the instructions before making an entry.) . . . . . . . . 2

3 Excess lobbying expenditures—enter the larger of line 1 or line 2 . . . . . . . . . . . 3

4 Tax— Enter 25% of line 3 here and on Part I, line 6 . . . . . . . . . . . . . . . . 4 SCHEDULE H—Taxes on Disqualifying Lobbying Expenditures (Section 4912)

Part I Excess Benefit Transactions and Tax Computation

(a) (c) Correction made? Transaction (b) Date of transaction

(d) Description of transaction

(b) Date of transaction

Yes No

number

1 2 3 4 5

(f) Initial tax on disqualified persons (e) Amount of excess benefit

(25% of col. (e))

(g) Tax on organization managers

(if applicable) (lesser of $20,000 or 10% of col. (e))

Form 4720 (2025)

Form 4720 (2025) Page 6 SCHEDULE I—Initial Taxes on Excess Benefit Transactions (Section 4958) Continued

Part I Prohibited Tax Shelter Transactions (PTST) and Tax Imposed on the Tax-Exempt Entity (see instructions)

(a) Transaction

number

(b) Transaction date

(c) Type of transaction 1 —Listed 2 —Subsequently listed 3 —Confidential 4 —Contractual protection

(h) Tax imposed on the tax-exempt entity

(see instructions)

Form 4720 (2025)

(e) Did the tax-exempt entity know or have reason to know this transaction was a PTST

when it became a party to the transaction?

Yes No

(f) Net income attributable

to the PTST

(d) Description of transaction

(g) 75% of proceeds attributable

to the PTST

Total— Column (h). Enter here and on Part I, line 9 . . . . . . . . . . . . . . . . .

Form 4720 (2025) Page 7 Part II Tax Imposed on Entity Managers (Section 4965) Continued

(c) Tax—enter $20,000 for each transaction listed in col. (b)

for each manager in col. (a)

(a) Name of entity manager

(b) Transaction

number from Part I, col. (a)

(d) Manager’s total tax liability

(add amounts in col. (c))

SCHEDULE K—Taxes on Taxable Distributions of Sponsoring Organizations Maintaining Donor

Advised Funds (Section 4966). See the instructions.

Form 4720 (2025) Page 8 SCHEDULE L—Taxes on Prohibited Benefits Distributed From Donor Advised Funds (Section 4967).

See the instructions.

Form 4720 (2025) Page 9 Schedule M—Tax on Hospital Organization for Failure to Meet the Community Health Needs

Assessment Requirements (Sections 4959 and 501(r)(3)). (See instructions.)

(a) Item (d) Excess parachute (b) Name of covered employee (c) Excess remuneration number payment

(e) Total. Add column (c) and (d)

1 2 3 4 5 6 Attachment, if necessary. See instructions . . . . . . . . . . . . . . . . . . . Total (add column (e) items 1–6) . . . . . . . . . . . . . . . . . . . . . . . . Tax. Enter 21% of the amount above here and on Part I, line 13 . . . . . . . . . . . . . . SCHEDULE O—Excise Tax on Net Investment Income of Private Colleges and Universities (Section 4968)

Form 4720 (2025)

Form 4720 (2025) Page 10

Form 4720 (2025)

Exceptions & meaning →