
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6711]

 
                     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. 6711. Failure by tax-exempt organization to disclose that 
        certain information or service available from Federal Government
        

(a) Imposition of penalty

    If--
        (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
        (3) 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 penalty

    The penalty under subsection (a) for any day on which a failure 
referred to in such subsection occurred shall be the greater of--
        (1) $1,000, or
        (2) 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) Definitions

    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) of section 501 and 
        exempt from taxation under section 501(a), or
            (B) 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).

(Added Pub. L. 100-203, title X, Sec. 10705(a), Dec. 22, 1987, 101 Stat. 
1330-463.)


                             Effective Date

    Section 10705(c) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [enacting this section] shall apply to offers and 
solicitations after January 31, 1988.''
