TG 62: Excise — Publication 5590 — Exempt Organizations

This document is not an official pronouncement of the law or the position of the IRS and cannot be used, cited, or relied upon as such. This guide is current through the revision date. Changes after the revision date may affect the contents of this document and users should consider any subsequent resources to ensure technical accuracy. All references to “Section” in this document refer to the Internal Revenue Code of 1986, as amended, unless specifically noted otherwise. The taxpayer names and addresses shown in examples within this publication are fictitious.

Technical Guide Revision Date: 8/6/2024

Publication 5590 (Rev. 8-2024) Catalog Number 75131W Department of the Treasury Internal Revenue Service www.irs.gov

TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945

Table of Contents¶

I. Overview…¶

C.11. Persons Making Selections ................................................ 34…¶

A.4. Definition of Knowing ......................................................... 58…¶

G. All Chapter 42 Second Tier Excise Taxes ................................... 78 H.…¶