§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

• (a) If—
  • (1) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government,
  • (2) the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and
  • (3) such failure is due to intentional disregard of the requirements of this subsection,
• (b) The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
  • (1) $1,000, or
  • (2) 50 percent of the aggregate cost of the offers and solicitations referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure.
• (c) For purposes of this section—
  • (1) The term “tax-exempt organization” means any organization which—
    • (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or
    • (B) is a political organization (as defined in section 527(e)).
  • (2) The day on which any failure referred to in subsection (a) occurs shall be determined under rules similar to the rules of section 6710(d).