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Sec. 6710. Failure To Disclose That Contributions Are Nondeductible

I.R.C. § 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.
I.R.C. § 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.
I.R.C. § 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--
I.R.C. § 6710(c)(1)
the penalty under subsection (a) for the day on which such failure occurred shall be the greater of--
I.R.C. § 6710(c)(1)(A)
$1,000, or
I.R.C. § 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,
I.R.C. § 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
I.R.C. § 6710(c)(3)
such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).
I.R.C. § 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--
I.R.C. § 6710(d)(1)
by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,
I.R.C. § 6710(d)(2)
by mail, shall be treated as occurring when the solicitation was mailed,
I.R.C. § 6710(d)(3)
not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or
I.R.C. § 6710(d)(4)
by telephone, shall be treated as occurring when the solicitation was made.
(Added Pub. L. 100-203, title X, 10701(b), Dec. 22, 1987, 101 Stat. 1330-458.)
Background Notes
Effective Date
Section applicable to solicitations after Jan. 31, 1988, see section 10701(d) of Pub. L. 100-203, set out as a note under section 6113 of this title.
Section Referred to in Other Sections
This section is referred to in section 6711 of this title.