Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6711
Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
# (a) Imposition of penalty
If— (1) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government, (2) the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and (3) such failure is due to intentional disregard of the requirements of this subsection, such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
# (b) Amount of penalty
The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of— (1) $1,000, or (2) 50 percent of the aggregate cost of the offers and solicitations referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure.
# (c) Definitions
For purposes of this section— (1) Tax-exempt organization The term "tax-exempt organization" means any organization which— (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or (B) is a political organization (as defined in section 527(e)). (2) Day on which failure occurs The day on which any failure referred to in subsection (a) occurs shall be determined under rules similar to the rules of section 6710(d).
Source: view the official text
Nearby sections (25 sections)
- 6700 · Promoting abusive tax shelters, etc.
- 6701 · Penalties for aiding and abetting understatement of tax liability
- 6702 · Frivolous tax submissions
- 6703 · Rules applicable to penalties under sections 6700, 6701, and 6702
- 6704 · Failure to keep records necessary to meet reporting requirements…
- 6705 · Failure by broker to provide notice to payors
- 6706 · Original issue discount information requirements
- 6707 · Failure to furnish information regarding reportable transactions
- 6707A · Penalty for failure to include reportable transaction…
- 6708 · Failure to maintain lists of advisees with respect to reportable…
- 6709 · Penalties with respect to mortgage credit certificates
- 6710 · Failure to disclose that contributions are nondeductible
- 6711 · Failure by tax-exempt organization to disclose that certain…
- 6712 · Failure to disclose treaty-based return positions
- 6713 · Disclosure or use of information by preparers of returns
- 6714 · Failure to meet disclosure requirements applicable to quid pro…
- 6715 · Dyed fuel sold for use or used in taxable use, etc.
- 6715A · Tampering with or failing to maintain security requirements for…
- 6716 · [§6716. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 6717 · Refusal of entry
- 6718 · Failure to display tax registration on vessels
- 6719 · Failure to register or reregister
- 6720 · Fraudulent acknowledgments with respect to donations of motor…
- 6720A · Penalty with respect to certain adulterated fuels
- 6720B · Fraudulent identification of exempt use property