[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6071-1]

[Page 242-243]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6071-1  Time for filing returns.

    (a) General rule. Except as otherwise provided in this section, a 
return required by Sec. 53.6011-1 shall be filed at the time the 
private foundation or trust

[[Page 243]]

described in section 4947(a)(2) is required to file its annual 
information or tax return under section 6033 or 6012 (as may be 
applicable).
    (b) Exception. The Form 4720 of a person whose taxable year ends on 
a date other than that on which the taxable year of the foundation or 
trust ends shall be filed on or before the 15th day of the fifth month 
following the close of such person's taxable year.
    (c) Form 5227. A Form 5227 required to be filed by paragraph (d) of 
Sec. 53.6011-1 for a trust described in section 4947(a) shall be filed 
on or before the 15th day of the fourth month following the close of the 
trust's taxable year.
    (d) Taxes related to black lung benefit trusts. Forms 990-BL and 
6069 shall be filed on or before the 15th day of the fifth month 
following the close of the filer's taxable year.
    (e) Taxes related to political expenditures of organizations 
described in section 501(c)(3) of the Internal Revenue Code. A Form 4720 
required to be filed by Sec. 53.6011-1(b) for an organization liable 
for tax imposed by section 4955(a) must be filed by the unextended due 
date for filing its annual information return under section 6033 or, if 
the organization is exempt from filing, the date the organization would 
be required to file an annual information return if it was not exempt 
from filing. The Form 4720 of a person whose taxable year ends on a date 
other than that on which the taxable year of the organization described 
in section 501(c)(3) ends must be filed on or before the 15th day of the 
fifth month following the close of the person's taxable year.
    (f) Taxes imposed on excess benefit transactions engaged in by 
organizations described in sections 501(c)(3) (except private 
foundations) and 501(c)(4)--(1) General rule. A Form 4720 required by 
Sec. 53.6011-1(b) for a disqualified person or organization manager 
liable for tax imposed by section 4958(a) shall be filed by that person 
on or before the 15th day of the fifth month following the close of such 
person's taxable year.
    (2) Special rule for taxable years ending after September 13, 1995, 
and on or before July 30, 1996. A Form 4720 required by Sec. 53.6011-
1(b) for a disqualified person or organization manager liable for tax 
imposed by section 4958(a) on an excess benefit transaction occurring in 
such person's taxable year ending after September 13, 1995, and on or 
before July 30, 1996, is due on or before December 15, 1996.

[T.D. 7368, 40 FR 29843, July 16, 1975, as amended by T.D. 7407, 41 FR 
9322, Mar. 4, 1976; T.D. 7838, 47 FR 44249, Oct. 7, 1982; T.D. 8628, 60 
FR 62212, Dec. 5, 1995; T.D. 8736, 62 FR 52257, Oct. 7, 1997]