26 U.S.C. § 6710
Failure to disclose that contributions are nondeductible
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6710, Failure to disclose that contributions are nondeductible, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464285
- Permanent ID
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Full text
If there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of $1,000 for each day on which such a failure occurred. The maximum penalty imposed under this subsection on failures by any organization during any calendar year shall not exceed $10,000.
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.
If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113—
the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—
For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation—
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.
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally