Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-68/section-6714.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6714"
+description: "Failure to meet disclosure requirements applicable to quid pro quo contributions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "68"
+chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
+section: "6714"
+citation: "26 U.S.C. § 6714"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6714"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "862164539db69c0fd817678b03fa894ca73bd9d297c9948e151d1583d33838ca"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "51d7e828f6105e30b90304e71eead84b75e70eec556f4898570602faf105ab58"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
+
+## Text
+
+(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.
+
+(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.
+
+(Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)
+
+## Notes
+
+Editorial Notes
+
+Codification Another section 6714 was renumbered section 6715 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.