26 U.S.C. § 6714
Title 26
Chapter 68
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 6651
- § 6652
- § 6653
- § 6654
- § 6655
- § 6656
- § 6657
- § 6658
- § 6661
- § 6662
- § 6662A
- § 6663
- § 6664
- § 6665
- § 6671
- § 6672
- § 6673
- § 6674
- § 6675
- § 6676
- § 6677
- § 6678
- § 6679
- § 6680
- § 6681
- § 6682
- § 6683
- § 6684
- § 6685
- § 6686
- § 6687
- § 6688
- § 6689
- § 6690
- § 6691
- § 6692
- § 6693
- § 6694
- § 6695
- § 6695A
- § 6696
- § 6697
- § 6698
- § 6698A
- § 6699
- § 6700
- § 6701
- § 6702
- § 6703
- § 6704
- § 6705
- § 6706
- § 6707
- § 6707A
- § 6708
- § 6709
- § 6710
- § 6711
- § 6712
- § 6713
- § 6714
- § 6715
- § 6715A
- § 6716
- § 6717
- § 6718
- § 6719
- § 6720
- § 6720A
- § 6720B
- § 6720C
- § 6721
- § 6722
- § 6723
- § 6724
- § 6725
- § 6751
§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
- (a) 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) 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.
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