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
3.1 KiB
Markdown
66 lines
3.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6711"
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description: "Failure by tax-exempt organization to disclose that certain information or service available from Federal Government"
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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: "6711"
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citation: "26 U.S.C. § 6711"
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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/s6711"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "0c7ba0402a892e7abad6775dd5443d450cb78a044d38400fd60efeba5bb84105"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e0e7446c9ed1680aa88a68d5f9c15c306c45a09393f39b13240b26007355481d"
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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. § 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
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## Text
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(a) Imposition of penalty If—
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(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,
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(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
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(3) such failure is due to intentional disregard of the requirements of this subsection,
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such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
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(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—
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(1) $1,000, or
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(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.
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(c) Definitions For purposes of this section—
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(1) Tax-exempt organization The term “tax-exempt organization” means any organization which—
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(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or
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(B) is a political organization (as defined in section 527(e)).
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(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).
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(Added Pub. L. 100–203, title X, § 10705(a), Dec. 22, 1987, 101 Stat. 1330–463.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DatePub. L. 100–203, title X, § 10705(c), Dec. 22, 1987, 101 Stat. 1330–464, provided that: “The amendments made by this section [enacting this section] shall apply to offers and solicitations after January 31, 1988.”
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