26 U.S.C. § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
submitted 57 years ago by Pub. L. 91-172 to r/title-26-INTERNAL-REVENUE-CODE · 65 words · no verdicts yet
A person who willfully fails to meet certain public-inspection requirements for a tax-exempt organization’s return or application owes $5,000 for each return or application. This is in addition to the section 7207 penalty.
In addition to the penalty under section 7207, a person required to comply with section 6104(d) owes $5,000 for each return or application for which the person willfully fails to comply.
In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.
Source credit: (Added Pub. L. 91–172, title I, § 101(e)(4), Dec. 30, 1969, 83 Stat. 524; amended Pub. L. 96–603, § 1(d)(4), Dec. 28, 1980, 94 Stat. 3504; Pub. L. 100–203, title X, § 10704(b)(1), Dec. 22, 1987, 101 Stat. 1330–462; Pub. L. 104–168, title XIII, § 1313(b), July 30, 1996, 110 Stat. 1480; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(D), Oct. 21, 1998, 112 Stat. 2681–890.)
- 1969Enacted · Pub. L. 91-172 · 83 Stat. 524
- 1980Amended · Pub. L. 96-603 · 94 Stat. 3504
- 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
- 1996Amended · Pub. L. 104-168 · 110 Stat. 1480
- 1998Amended · Pub. L. 105-277 · 112 Stat. 2681
A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-172 on 1969-12-30.
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