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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · Subchapter B— Assessable Penalties · § 6685

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§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

583 words·~3 min read·/usc/title-26/section-6685

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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.

(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.)

Connections4 cite this · traces to 4

Cited by 4 sections

U.S. Code

§ 6104
Publicity of information required from certain exempt organizations and certain trusts

statutes-at-large

Traces to 4 documents

U.S. Code

19 references not yet in our index

Pub. L. 91–172, title I, § 101(e)(4)
83 Stat. 524
Pub. L. 96–603, § 1(d)(4)
94 Stat. 3504
Pub. L. 100–203, title X, § 10704(b)(1)
101 Stat. 1330–462
Pub. L. 104–168, title XIII, § 1313(b)
110 Stat. 1480
Pub. L. 105–277, div. J, title I, § 1004(b)(2)(D)
112 Stat. 2681–890
Pub. L. 105–277
Pub. L. 104–168
Pub. L. 100–203
Pub. L. 96–603
section 1004(b)(3) of Pub. L. 105–277
section 1313(c) of Pub. L. 104–168
section 10704(d) of Pub. L. 100–203
section 1(f) of Pub. L. 96–603
section 101(k)(1) of Pub. L. 91–172

Citation graph

cites case law

§ 6685

Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Stat.×3

U.S.C.×1

Pub. L.Pub. L. 91–172, title I, § 101(e)(4)

Stat.83 Stat. 524

Pub. L.Pub. L. 96–603, § 1(d)(4)

Stat.94 Stat. 3504

Pub. L.Pub. L. 100–203, title X, § 10704(b)(1)

Cites 23 · showing 9Cited by 4 across 2 sources