
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: 26USC6710]

 
                     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. 6710. Failure to disclose that contributions are 
        nondeductible
        

(a) Imposition of penalty

    If there is a failure to meet the requirement of section 6113 with 
respect to a fundraising solicitation by (or on behalf of) an 
organization to which section 6113 applies, such organization shall pay 
a penalty of $1,000 for each day on which such a failure occurred. The 
maximum penalty imposed under this subsection on failures by any 
organization during any calendar year shall not exceed $10,000.

(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.

(c) $10,000 limitation not to apply where intentional disregard

    If any failure to which subsection (a) applies is due to intentional 
disregard of the requirement of section 6113--
        (1) the penalty under subsection (a) for the day on which such 
    failure occurred shall be the greater of--
            (A) $1,000, or
            (B) 50 percent of the aggregate cost of the solicitations 
        which occurred on such day and with respect to which there was 
        such a failure,

        (2) the $10,000 limitation of subsection (a) shall not apply to 
    any penalty under subsection (a) for the day on which such failure 
    occurred, and
        (3) such penalty shall not be taken into account in applying 
    such limitation to other penalties under subsection (a).

(d) Day on which failure occurs

    For purposes of this section, any failure to meet the requirement of 
section 6113 with respect to a solicitation--
        (1) by television or radio, shall be treated as occurring when 
    the solicitation was telecast or broadcast,
        (2) by mail, shall be treated as occurring when the solicitation 
    was mailed,
        (3) not by mail but in written or printed form, shall be treated 
    as occurring when the solicitation was distributed, or
        (4) by telephone, shall be treated as occurring when the 
    solicitation was made.

(Added Pub. L. 100-203, title X, Sec. 10701(b), Dec. 22, 1987, 101 Stat. 
1330-458.)


                             Effective Date

    Section applicable to solicitations after Jan. 31, 1988, see section 
10701(d) of Pub. L. 100-203, set out as a note under section 6113 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in section 6711 of this title.
