# 26 U.S.C. § 6685: Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6685>. Cite pinpoints as 26 U.S.C. § 6685(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6685-1](/26/reg/301.6685-1.md): Assessable penalties with respect to private foundations' failure to comply with section 6104(d). (interprets § 6685)

## Connections

Cites: § 6104 Publicity of information required from certain exempt organizations and certain trusts; § 7207 Fraudulent returns, statements, or other documents

Cited by: none

## Amendments

- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 524
- 1980-12-28: [Pub. L. 96-603](/26/act/96-603.md), 94 Stat. 3504
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1996-07-30: [Pub. L. 104-168](/26/act/104-168.md), 110 Stat. 1480
- 1998-10-21: [Pub. L. 105-277](/26/act/105-277.md), 112 Stat. 2681