Information and Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related Persons

• General Instructions
• A Change to Note
• Purpose of Form
• Who Must File
• Accounting Period
• Accounting Methods
• When and Where To File
• Penalties
• Public Inspection of Completed 990-BL Returns and Approved Exemption Applications
• Specific Instructions
• Identification Area
• Part I - Analysis of Revenue and Expenses
• Part II - Balance Sheets
• Part III - Questionnaire
• General Instructions
• Definitions
• Self-dealing (Section 4951)
• Taxable Expenditures (Section 4952)
• Specific Instructions
• Part IV - Statement With Respect to Contributors, etc.
• Instructions for Schedule A (Form 990-BL)
• Initial Excise Taxes on Black Lung Benefit Trusts and Certain Related Persons
• General Instructions
• Specific Instructions
• Part I - Initial Taxes on Self-dealing and Taxable Expenditures
• Part II - Summary of Taxes

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