26 U.S. Code § 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.)

Another section 6714 was renumbered section 6715 of this title.
Effective Date

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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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