Skip to main content
Find a Lawyer

26 U.S.C. § 6710 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6710. Failure to disclose that contributions are nondeductible

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) Imposition of penalty.--If there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of $1,000 for each day on which such a failure occurred. The maximum penalty imposed under this subsection on failures by any organization during any calendar year shall not exceed $10,000.

(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.

(c) $10,000 limitation not to apply where intentional disregard.--If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113--

(1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of--

(A) $1,000, or

(B) 50 percent of the aggregate cost of the solicitations which occurred on such day and with respect to which there was such a failure,

(2) the $10,000 limitation of subsection (a) shall not apply to any penalty under subsection (a) for the day on which such failure occurred, and

(3) such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).

(d) Day on which failure occurs.--For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation--

(1) by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,

(2) by mail, shall be treated as occurring when the solicitation was mailed,

(3) not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or

(4) by telephone, shall be treated as occurring when the solicitation was made.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - 26 U.S.C. § 6710 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6710. Failure to disclose that contributions are nondeductible - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-6710/

Read this complete 26 U.S.C. § 6710 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6710. Failure to disclose that contributions are nondeductible on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all U.S. Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard