26 U.S.C. § 6685
Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6685, Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464256
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353a32f2d3ecd961adb75e21dde1599f86ebcfe4c8841df2927b37d7d398ae19
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Full text
In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- An act to amend the Internal Revenue Code of 1954 to simplify private foundation return and reporting requirements, and for other purposes.House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- Taxpayer Bill of Rights 2House: no recorded tallySenate: no recorded tally
- Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999