Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents
Lookback Period
0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
(1) An organization is an ATEO if it meets the definition in Section 4958(e) at any time
during the 5-year period ending on the date of the transaction. This is referred to as the lookback period. See Section 4958(e)(2) and Treas. Reg. Section 53.49582(a).
(2) The lookback period prevents a revoked organization from avoiding the excise tax
on past excess benefit transactions.
(3) See example 2 in Treas. Reg. Section 53.4958-2(a)(6) for an example of the
lookback period.
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