§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

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(a)Imposition of penalty 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.

(b)Reasonable cause exception 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.)

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Pub. L. 103–66, title XIII, § 13173(b)
107 Stat. 456
section 13173(d) of Pub. L. 103–66

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§ 6714

Failure to meet disclosure requirements applicable to quid pro quo contributions

U.S.C.×3

U.S.C.§ 6715

U.S.C.§ 6115

Pub. L.Pub. L. 103–66, title XIII, § 13173(b)

Stat.107 Stat. 456

Pub. L.section 13173(d) of Pub. L. 103–66

Cites 5Cited by 3 across 1 source