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26 U.S.C. § 6714

Failure to meet disclosure requirements applicable to quid pro quo contributions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6714, Failure to meet disclosure requirements applicable to quid pro quo contributions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464289
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Full text

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. 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.

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.