Is my organization required to pay an excise tax while filing Form 990-EZ?
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Last modified 4/19/2024 3:56:01 AM EST |
Applicable To
990-PF
990-N
990-EZ
990
8868
1120-POL
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).