Treasury Regulations (26 C.F.R.)
26 CFR § 301.6685-1
Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
# (a) In general.
In addition to the penalty imposed by section 7207, relating to fraudulent returns, statements, or other documents, any person (as defined in paragraph (b) of this section) who is required to comply with the requirements of section 6104(d), relating to public inspection of private foundations' annual returns, and who fails so to comply, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return with respect to which there is a failure so to comply.
# (b) Person.
For purposes of this section, the term “person” means any officer, director, trustee, employee, member, or other individual whose duty it is to perform the act in respect of which the failure occurs.
# (c) Effective date.
This section shall take effect on January 1, 1970.
# (d) Cross reference.
For the amount imposed for failure to comply with section 6104(d), see paragraph (c) of § 301.6652-2.
[T.D. 7127, 36 FR 11505, June 15, 1971, as amended by T.D. 8026, 50 FR 20758, May 20, 1985]
Source: view the official text
In this part (40 sections)
- 301.6622-1 · Interest compounded daily.
- 301.6651-1 · Failure to file tax return or to pay tax.
- 301.6652-1 · Failure to file certain information returns.
- 301.6652-2 · Failure by exempt organizations and certain nonexempt…
- 301.6652-3 · Failure to file information with respect to employee…
- 301.6653-1 · Failure to pay tax.
- 301.6654-1 · Failure by individual to pay estimated income tax.
- 301.6655-1 · Failure by corporation to pay estimated income tax.
- 301.6656-1 · Abatement of penalty.
- 301.6657-1 · Bad checks.
- 301.6658-1 · Addition to tax in case of jeopardy.
- 301.6659-1 · Applicable rules.
- 301.6671-1 · Rules for application of assessable penalties.
- 301.6672-1 · Failure to collect and pay over tax, or attempt to evade…
- 301.6673-1 · Damages assessable for instituting proceedings before the…
- 301.6674-1 · Fraudulent statement or failure to furnish statement to…
- 301.6678-1 · Failure to furnish statements to payees.
- 301.6679-1 · Failure to file returns, etc. with respect to foreign…
- 301.6682-1 · False information with respect to withholding allowances…
- 301.6684-1 · Assessable penalties with respect to liability for tax…
- 301.6685-1 · Assessable penalties with respect to private foundations'…
- 301.6686-1 · Failure of DISC to file returns.
- 301.6688-1 · Assessable penalties with respect to information required…
- 301.6689-1 · Failure to file notice of redetermination of foreign…
- 301.6690-1 · Penalty for fraudulent statement or failure to furnish…
- 301.6692-1 · Failure to file actuarial report.
- 301.6693-1 · Penalty for failure to provide reports and documents…
- 301.6707-1 · Failure to furnish information regarding reportable…
- 301.6707A-1 · Failure to include on any return or statement any…
- 301.6708-1 · Failure to maintain lists of advisees with respect to…
- 301.6708-1T · Failure to maintain list of investors in potentially…
- 301.6712-1 · Failure to disclose treaty-based return positions.
- 301.6721-0 · Table of Contents.
- 301.6721-1 · Failure to file correct information returns.
- 301.6722-1 · Failure to furnish correct payee statements.
- 301.6723-1 · Failure to comply with other information reporting…
- 301.6724-1 · Reasonable cause.
- 301.6751(b)-1 · (b)-1 Supervisory and higher level official approval…
- 301.6801-1 · Authority for establishment, alteration, and distribution.
- 301.6802-1 · Supply and distribution.