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26 U.S.C. § 6710 — Failure to disclose that contributions are nondeductible
Federal law — U.S. Code and appendices · legal_authorities
**(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 b
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Source location: Title 26, Chapter 68, § 6710; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Each fundraising solicitation by (or on behalf of) an organization to which this section applies shall contain an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes.
**(b) Organizations to which section applies**
(1) **In general** — Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which—
(A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a),
(B) is a political organization (as defined in section 527(e)), or
(C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period.
(2) **Exception for small organizations**
(A) *Annual gross receipts do not exceed $100,000* — This section shall not apply to any organization the gross receipts of which in each taxable year are normally not more than $100,000.
(B) *Multiple organization rule* — The Secretary may treat any group of 2 or more organizations as 1 organization for purposes of subparagraph (A) where necessary or appropriate to prevent the avoidance of this section through the use of multiple organizations.
(3) **Special rule for certain fraternal organizations** — For purposes of paragraph (1), an organization described in section 170(c)(4) shall be treated as described in section 170(c) only with respect to solicitations for contributions or gifts which are to be used exclusively for purposes referr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6113
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Federal law — U.S. Code and appendices · legal_authorities
Page 3812
TITLE 26—INTERNAL REVENUE CODE
§ 6710
(1)
any
person
makes
a
material
misstatement in any verified written state-
ment made under penalties of perjury with re-
spect to the issuance of a mortgage credit cer-
tificate, and
(2) such misstatement is due to the neg-
ligence of such person,
such person shall pay a penalty of $1,000 for each
mortgage credit certificate with respect to
which such a misstatement was made.
(b) Fraud
If a misstatement described in subsection
(a)(1) is due to fraud on the part of the person
making such misstatement, in addition to any
criminal penalty, such person shall pay a pen-
alty of $10,000 for each mortgage credit certifi-
cate with respect to which such a misstatement
is made.
(c) Reports
Any person required by section 25(g) to file a
report with the Secretary who fails to file the
report with respect to any mortgage credit cer-
tificate at the time and in the manner required
by the Secretary shall pay a penalty of $200 for
such failure unless it is shown that such failure
is due to reasonable cause and not to willful ne-
glect. In the case of any report required under
the second sentence of section 25(g), the aggre-
gate amount of the penalty imposed by the pre-
ceding sentence shall not exceed $2,000.
(d) Mortgage credit certificate
The term ‘‘mortgage credit certificate’’ has
the meaning given to such term by section 25(c).
(Added Pub. L. 98–369, div. A, title VI, § 612(d)(1),
July 18, 1984, 98 Stat. 912, § 6708; renumbered
§ 6709, Pub. L. 99–514, title XVIII, § 1862(d)(2), Oct.
22, 1986, 100 Stat. 2884.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–514 effective, except as oth-
erwise provided, as if included in the provisions of the
Tax Ref
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6710
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