
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6685]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6685. Assessable penalty with respect to public inspection 
        requirements for certain tax-exempt organizations
        
    In addition to the penalty imposed by section 7207 (relating to 
fraudulent returns, statements, or other documents), any person who is 
required to comply with the requirements of subsection (d) of section 
6104 and who fails to so comply with respect to any return or 
application, if such failure is willful, shall pay a penalty of $5,000 
with respect to each such return or application.

(Added Pub. L. 91-172, title I, Sec. 101(e)(4), Dec. 30, 1969, 83 Stat. 
524; amended Pub. L. 96-603, Sec. 1(d)(4), Dec. 28, 1980, 94 Stat. 3504; 
Pub. L. 100-203, title X, Sec. 10704(b)(1), Dec. 22, 1987, 101 Stat. 
1330-462; Pub. L. 104-168, title XIII, Sec. 1313(b), July 30, 1996, 110 
Stat. 1480; Pub. L. 105-277, div. J, title I, Sec. 1004(b)(2)(D), Oct. 
21, 1998, 112 Stat. 2681-890.)


                               Amendments

    1998--Pub. L. 105-277 struck out ``or (e)'' after ``subsection 
(d)''.
    1996--Pub. L. 104-168 substituted ``$5,000'' for ``$1,000''.
    1987--Pub. L. 100-203 substituted current section catchline for 
``Assessable penalties with respect to private foundation annual 
returns'' and amended text generally. Prior to amendment, text read as 
follows: ``In addition to the penalty imposed by section 7207 (relating 
to fraudulent returns, statements, or other documents), any person who 
is required to comply with the requirements of section 6104(d) (relating 
to private foundations' annual returns) and who fails to so comply with 
respect to any return, if such failure is willful, shall pay a penalty 
of $1,000 with respect to each such return.''
    1980--Pub. L. 96-603 substituted in section catchline ``returns'' 
for ``reports'', and in text ``required to comply'' for ``required to 
file the report and the notice required under section 6056 (relating to 
annual reports by private foundations) or to comply'', ``(relating to 
private foundations' annual returns) and who fails to so comply with 
respect to any return'' for ``(relating to public inspection of private 
foundations' annual reports) and who fails so to file or comply'', and 
``each such return'' for ``each such report or notice''.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-277 applicable to requests made after the 
later of Dec. 31, 1998, or the 60th day after the Secretary of the 
Treasury first issues the regulations referred to in section 6104(d)(4) 
of this title, see section 1004(b)(3) of Pub. L. 105-277, set out as a 
note under section 6104 of this title.


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-168 applicable to requests made on or after 
60th day after Secretary of the Treasury first issues regulations 
referred to in section 6104(e)(3) of this title, see section 1313(c) of 
Pub. L. 104-168, set out as a note under section 6104 of this title.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to returns for years 
beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in case 
of applications submitted after July 15, 1987, or on or before July 15, 
1987, if the organization has a copy of the application on July 15, 
1987, see section 10704(d) of Pub. L. 100-203, set out as a note under 
section 6652 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-603 applicable to taxable years beginning 
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a 
note under section 6033 of this title.


                             Effective Date

    Section effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-
172, set out as a note under section 4940 of this title.
