26 U.S. Code § 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
prev | next
(a) Imposition of penalty
(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
such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
(b) Amount of penalty
The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—
For purposes of this section—
(1) Tax-exempt organization
The term “tax-exempt organization” means any organization which—
(A) is described in subsection (c) or (d) ofsection 501 and exempt from taxation under section 501 (a), or
Source(Added Pub. L. 100–203, title X, § 10705(a),Dec. 22, 1987, 101 Stat. 1330–463.)
LII has no control over and does not endorse any external Internet site that contains links to or references LII.