Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6711
Requires a tax-exempt group that sells or asks for money for specific information or a routine service to tell people, in a clear and noticeable way, that the same information or service can be gotten from a federal agency for free or for a small fee. If the group fails to give that clear notice and the failure was intentional, the group must pay a penalty for each day the failure happened. The daily penalty is the larger of $1,000 or 50 percent of the total cost of the offers or solicitations that day that lacked the notice. "Tax-exempt organization" means groups described in section 501(c) or (d) and political organizations under section 527(e). What counts as a "day" follows rules like those in section 6710(d).
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 6711
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110