Part II. Enter in column (a) the names of all donors, donor

advisors, and related persons who received a prohibited benefit or advised as to the distribution of such benefit. If more than one donor, donor advisor, or related person is listed in column (a) for one distribution, each is individually liable for the entire tax for that distribution. However, the donors, donor advisors, or related persons who are liable for the tax may prorate the payment among themselves. Enter in column (c) the tax each donor, donor advisor, or related person will pay for each distribution for which such donor, donor advisor, or related person owes a tax.

A donor, donor advisor, or related person filing this Form 4720 should carry the apportioned amount in Schedule L, Part II, column (d) to Part II, line 9.