Internal Revenue Code · 26 U.S.C.
§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
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. § 6714
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- August 10, 1993 by Pub. L. 103–66
- Length
- 2 subsections · 112 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 1 other regulation
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.
(Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 103–66
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter B Assessable Penalties
- Part I GENERAL PROVISIONS
Nearby sections
- § 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.
- § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716 Repealed
- § 6717 Refusal of entry
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Codification
Another section 6714 was renumbered section 6715 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.