Part II. Enter in column (a) the names of all managers who

took part in making the political expenditures listed in Part I. See Initial tax on organization managers or foundation managers, earlier.

If more than one manager is listed in column (a), each is individually liable for the entire amount of tax on the expenditure. However, the managers who are liable for the tax may prorate payment among themselves. Enter in column (c) the tax each manager will pay.

An organization manager filing this Form 4720 should carry the appropriate amount in column (d) to Part II, line 4.

14 Instructions for Form 4720 (2025)

Requirement. Schedule G must be completed by eligible section 501(c)(3) organizations that elected to be subject to the limitations on lobbying expenditures, under section 501(h) and that made excess lobbying expenditures as defined in section 4911(b).

Except as noted below, follow the line instructions on Schedule G.

Affiliated groups. Two or more organizations are members of an affiliated group of organizations for the purposes of section 4911 only if:

• The governing instrument of one organization requires it to be bound by decisions of the other organization on legislative issues; or

• The governing board of one organization includes persons who are specifically designated representatives of another such organization or are members of the governing board, officers or paid executive staff members of such other organization, and who, by aggregating their votes, hold sufficient voting power to cause or prevent action on legislative activities by the first organization. See section 4911(f) and Regulations section 56.4911-7. A nonelecting member of an affiliated group doesn’t file Form 4720.

Electing members of an affiliated group may file a group return or may file separately. An electing member of an affiliated group that files a separate return, should enter on line 1 the amount from Schedule C (Form 990), Part II-A, column (a), line 1h. Enter on line 2 the amount from Schedule C (Form 990), Part II-A, column (a), line 1i.

An electing member of an affiliated group that is included in a group return, should enter on line 1 its share of the excess grass root lobbying expenditures of the affiliated group, and on line 2 its share of the excess lobbying expenditures of the affiliated group. Take these amounts from the schedule of excess lobbying expenditures that must be attached to Schedule C (Form 990). See the Instructions for Schedule C (Form 990), Part II-A, for a discussion of the lobbying provisions, including how to figure the taxable amount.

General Instructions

Requirement. Schedule H must be completed by certain organizations whose section 501(c)(3) status is revoked because of excess lobbying activities.

Exceptions. These taxes aren't imposed on a private foundation (whose lobbying expenditures may be subject to the tax on taxable expenditures). These taxes also aren't imposed on any organization for which a section 501(h) election was in effect at the time of the lobbying expenditures or that was not eligible to make a section 501(h) election.

Tax on organization. A tax of 5% of the lobbying expenditures is imposed on the organization whose section

501(c)(3) status is revoked because of excess lobbying activities.

Tax on organization managers. A tax of 5% of the lobbying expenditures is also imposed on any manager who willfully and without reasonable cause consented to the lobbying expenditures, knowing that they would likely result in the organization no longer qualifying under section 501(c)(3).

There is no limit on the amount of this tax that may be imposed against either the organization or its managers. Any organization manager who agreed to the expenditure must pay the tax.

Specific Instructions