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IRS.gov Website
Publication 557
taxmap/pubs/p557-046.htm#en_us_publink1000200482

Excise Taxes on Black Lung Benefit Trusts(p62)

rule
If your organization makes any expenditures, payments, or investments other than those described in chapter 4 under 501(c)(21) – Black Lung Benefit Trusts, a tax equal to 10% of the amount of such expenditures is imposed on that trust. If there are any acts of self-dealing between the trust and a disqualified person, a tax equal to 10% of the amount involved is imposed on the disqualified person. Both of these excise taxes are reported on Schedule A (Form 990-BL). See the Form 990-BL instructions for more information on these taxes and what has to be filed, even if the trust is excepted from filing.
taxmap/pubs/p557-046.htm#en_us_publink1000250687

(p62)

rule