Tax990 Knowledge Base

Is my organization required to pay an excise tax while filing Form 990-EZ?

Yes, an organization filing Form 990-EZ may be required to report an excise tax imposed on it during the tax year.

For Section 501(c)(3) Organizations, an excise tax will be imposed under the following sections:

• Section 4911 (excess lobbying expenditures)
• Section 4912 (disqualifying lobbying expenditures), or, unless abated, and
• Section 4955 (political expenditures).