# 26 U.S.C. § 6714: Failure to meet disclosure requirements applicable to quid pro quo contributions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6714>. Cite pinpoints as 26 U.S.C. § 6714(a)(1).

## § 6714(a) Imposition of penalty

If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.

## § 6714(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.

## Final rules

- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes

## Connections

Cites: § 6115 Disclosure related to quid pro quo contributions

Cited by: none

## Amendments

- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 456