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

(a) Imposition of penaltyIf—
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,
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
such failure is due to intentional disregard of the requirements of this subsection,
such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
(b) Amount of penaltyThe penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
$1,000, or
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) DefinitionsFor purposes of this section—
(1) Tax-exempt organizationThe term “tax-exempt organization” means any organization which—
is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or
is a political organization (as defined in section 527(e)).
(2) Day on which failure occurs

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).

Statutory Notes and Related Subsidiaries
Effective Date

Pub. L. 100–203, title X, § 10705(c), Dec. 22, 1987, 101 Stat. 1330–464, provided that:

“The amendments made by this section [enacting this section] shall apply to offers and solicitations after January 31, 1988.”