§6711 — Title 26 Internal Revenue Code | U.S. Code

§6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6711

Last updated Apr 6, 2026|Official source

Summary

Tax-exempt organizations must clearly and visibly tell people, when they sell or ask for money for certain information or routine services, that the same information or service can be gotten from a federal agency for free or for a small fee. This rule applies when the information or service can be readily obtained and the organization intentionally ignores the requirement. If the failure is intentional, the daily penalty is the larger of $1,000 or 50% of the total cost of those offers or solicitations that day. "Tax-exempt organization" includes groups in sections 501(c) or (d) and political groups under section 527(e). The day of failure is determined by rules like section 6710(d).

Title 26, §6711

Internal Revenue Code — Source: USLM XML via OLRC

(a)If—

(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,

(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

(3)such failure is due to intentional disregard of the requirements of this subsection,

(b)The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of—

(1)$1,000, or

(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.

(c)For purposes of this section—

(1)The term “tax-exempt organization” means any organization which—

(A)is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or

(B)is a political organization (as defined in section 527(e)).

(2)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).

Statutory Notes and Related Subsidiaries

Effective Date

Pub. 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.”