§ 6710. Failure to disclose that contributions are nondeductible

• (a) 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) 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) 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) 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.