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Internal Revenue Code · 26 U.S.C.

§ 6710. Failure to disclose that contributions are nondeductible

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6710

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
December 22, 1987 by Pub. L. 100–203
Length
4 subsections · 325 words · about 1 min to read
Cross-references
cites 1; cited by 1 Code section and 0 other regulations
(a) Imposition of penalty

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.

(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.

(c) $10,000 limitation not to apply where intentional disregard If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113—
(1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—
(A) $1,000, or
(B) 50 percent of the aggregate cost of the solicitations which occurred on such day and with respect to which there was such a failure,
(2) the $10,000 limitation of subsection (a) shall not apply to any penalty under subsection (a) for the day on which such failure occurred, and
(3) such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).
(d) Day on which failure occurs For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation—
(1) by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,
(2) by mail, shall be treated as occurring when the solicitation was mailed,
(3) not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or
(4) by telephone, shall be treated as occurring when the solicitation was made.

(Added Pub. L. 100–203, title X, § 10701(b), Dec. 22, 1987, 101 Stat. 1330–458.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

Cited by 1 Code section

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 100–203

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
  3. Subchapter B Assessable Penalties
  4. Part I GENERAL PROVISIONS

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to solicitations after Jan. 31, 1988, see section 10701(d) of Pub. L. 100–203, set out as a note under section 6113 of this title.