Internal Revenue Code · 26 U.S.C.

§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

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. § 6711

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: 3 subsections · 274 words · about 1 min to read
Defines: 1 term
Cross-references: cites 3; cited by 0 Code sections and 1 other regulation

¶(a) Imposition of penalty If—

¶(1) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government,

¶(2) the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and

¶(3) such failure is due to intentional disregard of the requirements of this subsection,

such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.

¶(b) Amount of penalty The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—

¶(1) $1,000, or

¶(2) 50 percent of the aggregate cost of the offers and solicitations referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure.

¶(c) Definitions For purposes of this section—

¶(1) Tax-exempt organization The term “tax-exempt organization” means any organization which—

¶(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or

¶(B) is a political organization (as defined in section 527(e)).

¶(2) Day on which failure occurs

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).

(Added Pub. L. 100–203, title X, § 10705(a), Dec. 22, 1987, 101 Stat. 1330–463.)

Terms defined here

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tax-exempt organization § 6711(c)(1)

Cross-references

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

This section cites 3 other sections

Cited in 1 regulation not issued under it

§ 1.677(a)-1 Income for benefit of grantor; general rule.

Amendment history

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

December 22, 1987Added by Pub. L. 100–203

Where it sits in the Code

Nearby sections

§ 6707A Penalty for failure to include reportable transaction information with return
§ 6708 Failure to maintain lists of advisees with respect to reportable transactions
§ 6709 Penalties with respect to mortgage credit certificates
§ 6710 Failure to disclose that contributions are nondeductible
§ 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
§ 6712 Failure to disclose treaty-based return positions
§ 6713 Disclosure or use of information by preparers of returns
§ 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
§ 6715 Dyed fuel sold for use or used in taxable use, etc.

Official notes

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

Effective Date

Pub. L. 100–203, title X, § 10705(c), Dec. 22, 1987, 101 Stat. 1330–464, provided that: “The amendments made by this section [enacting this section] shall apply to offers and solicitations after January 31, 1988.”