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>
2.1 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 6714 | Failure to meet disclosure requirements applicable to quid pro quo contributions | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 68 | ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES | 6714 | 26 U.S.C. § 6714 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6714 | data/legal/raw/us/code/title-26/usc26.xml | 862164539db69c0fd817678b03fa894ca73bd9d297c9948e151d1583d33838ca | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 51d7e828f6105e30b90304e71eead84b75e70eec556f4898570602faf105ab58 | 2026-07-04 | official |
|
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.