# 26 U.S.C. § 6710: Failure to disclose that contributions are nondeductible

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6710>. Cite pinpoints as 26 U.S.C. § 6710(a)(1).

## § 6710(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.

## § 6710(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.

## § 6710(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—

**§ 6710(c)(1)** the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—

**§ 6710(c)(1)(A)** $1,000, or

**§ 6710(c)(1)(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,

**§ 6710(c)(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

**§ 6710(c)(3)** such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).

## § 6710(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—

**§ 6710(d)(1)** by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,

**§ 6710(d)(2)** by mail, shall be treated as occurring when the solicitation was mailed,

**§ 6710(d)(3)** not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or

**§ 6710(d)(4)** by telephone, shall be treated as occurring when the solicitation was made.

## Connections

Cites: § 6113 Disclosure of nondeductibility of contributions

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

## Amendments

- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330