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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6714

Failure to meet disclosure requirements applicable to quid pro quo contributions

Official textgovinfo.govlast amended

# (a)

Imposition of penalty If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.

# (b)

Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

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Nearby sections (25 sections)
  1. 6703 · Rules applicable to penalties under sections 6700, 6701, and 6702
  2. 6704 · Failure to keep records necessary to meet reporting requirements…
  3. 6705 · Failure by broker to provide notice to payors
  4. 6706 · Original issue discount information requirements
  5. 6707 · Failure to furnish information regarding reportable transactions
  6. 6707A · Penalty for failure to include reportable transaction…
  7. 6708 · Failure to maintain lists of advisees with respect to reportable…
  8. 6709 · Penalties with respect to mortgage credit certificates
  9. 6710 · Failure to disclose that contributions are nondeductible
  10. 6711 · Failure by tax-exempt organization to disclose that certain…
  11. 6712 · Failure to disclose treaty-based return positions
  12. 6713 · Disclosure or use of information by preparers of returns
  13. 6714 · Failure to meet disclosure requirements applicable to quid pro…
  14. 6715 · Dyed fuel sold for use or used in taxable use, etc.
  15. 6715A · Tampering with or failing to maintain security requirements for…
  16. 6716 · [§6716. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
  17. 6717 · Refusal of entry
  18. 6718 · Failure to display tax registration on vessels
  19. 6719 · Failure to register or reregister
  20. 6720 · Fraudulent acknowledgments with respect to donations of motor…
  21. 6720A · Penalty with respect to certain adulterated fuels
  22. 6720B · Fraudulent identification of exempt use property
  23. 6720C · Penalty for failure to notify health plan of cessation of…
  24. 6721 · Failure to file correct information returns
  25. 6722 · Failure to furnish correct payee statements
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