Fabio
76b8ec33a7
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>
66 lines
3.2 KiB
Markdown
66 lines
3.2 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6710"
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description: "Failure to disclose that contributions are nondeductible"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "68"
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chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
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section: "6710"
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citation: "26 U.S.C. § 6710"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6710"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "03d4c5898d6c02738e5c861ee83e2c8a70231446c07fd9e83c46b67ace7ef4fa"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "cf860f97cdb5c9943d8b2de0602e57bf471c48a9678e228d54d3243367786411"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6710 - Failure to disclose that contributions are nondeductible
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## Text
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(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.
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(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.
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(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—
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(1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—
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(A) $1,000, or
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(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,
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(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
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(3) such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).
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(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—
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(1) by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,
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(2) by mail, shall be treated as occurring when the solicitation was mailed,
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(3) not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or
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(4) by telephone, shall be treated as occurring when the solicitation was made.
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(Added Pub. L. 100–203, title X, § 10701(b), Dec. 22, 1987, 101 Stat. 1330–458.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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