BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6714

Failure to meet disclosure requirements applicable to quid pro quo contributions

Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 68
Statutory Text

26 U.S.C. § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions From the U.S. Government Publishing Office, www.gpo.gov

§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.

(Added Pub. L. 103–66, title XIII, §13173(b), Aug. 10, 1993, 107 Stat. 456.)

Editorial Notes

Codification Another section 6714 was renumbered section 6715 of this title.

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-7DBBFB
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6714
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
6a228863d12944c9...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6714 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 6713 26 U.S.C. § 6715 →
Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
26 U.S.C. § 665126 U.S.C. § 665226 U.S.C. § 665326 U.S.C. § 665426 U.S.C. § 665526 U.S.C. § 665626 U.S.C. § 665726 U.S.C. § 665826 U.S.C. § 665926 U.S.C. § 666226 U.S.C. § 6662A26 U.S.C. § 666326 U.S.C. § 666426 U.S.C. § 666526 U.S.C. § 667126 U.S.C. § 667226 U.S.C. § 667326 U.S.C. § 667426 U.S.C. § 667526 U.S.C. § 667626 U.S.C. § 667726 U.S.C. § 667826 U.S.C. § 667926 U.S.C. § 668026 U.S.C. § 668126 U.S.C. § 668226 U.S.C. § 668326 U.S.C. § 668426 U.S.C. § 668526 U.S.C. § 6686
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6714