26 U.S.C. § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions
submitted 33 years ago by Pub. L. 103-66 to r/title-26-INTERNAL-REVENUE-CODE · 98 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)
- 1993Enacted · Pub. L. 103-66 · 107 Stat. 456
A history note hasn’t been published yet. The record shows enactment by Pub. L. 103-66 on 1993-08-10.
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