United States Code
USC most recently checked for updates: Oct 03, 2023
§ 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.
cite as: 26 USC 6714
