26 U.S.C. § 6711
Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6711, Failure by tax-exempt organization to disclose that certain information or service available from Federal Government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464286
- Permanent ID
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Full text
If—
The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
For purposes of this section—
The term “tax-exempt organization” means any organization which—
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).
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