# 26 U.S.C. § 6711: Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6711>. Cite pinpoints as 26 U.S.C. § 6711(a)(1).

## § 6711(a) Imposition of penalty

If—

**§ 6711(a)(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,

**§ 6711(a)(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

**§ 6711(a)(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.

## § 6711(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—

**§ 6711(b)(1)** $1,000, or

**§ 6711(b)(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.

## § 6711(c) Definitions

For purposes of this section—

**§ 6711(c)(1) Tax-exempt organization.** The term “tax-exempt organization” means any organization which—

**§ 6711(c)(1)(A)** is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or

**§ 6711(c)(1)(B)** is a political organization (as defined in section 527(e)).

**§ 6711(c)(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).

## Connections

Cites: § 501 Exemption from tax on corporations, certain trusts, etc.; § 527 Political organizations; § 6710 Failure to disclose that contributions are nondeductible

Cited by: none

## Amendments

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