Exempt Organizations Technical Guide›TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945›Table of Contents

VI. Example Worksheets / Exhibits

Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 · 2026-10-03 edition · updated 2026-10-04 · United States

(1) This section provides worksheets as well as exhibits focusing on practical

applications when asserting Section 4945 excise taxes for taxable expenditures made by a private foundation. The examples in the exhibits also show how additional taxes and penalties are asserted. Also provided are examples of statute extensions, including a modified Form 872 extending the time for assessing Section 4945 tax.

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▸Contents — Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945

Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945

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