26 U.S.C. § 6714 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

(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.