Title 26, Internal Revenue CodeRelease 119-110

§6711 Failure by Tax-exempt Organization to Disclose That Certain Information or Service Available From Federal Government

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

Last updated Sep 22, 2026|Official source

Summary

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

Title 26, §6711

Internal Revenue Code, Source: USLM XML via OLRC

(a)Imposition of penalty
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,
such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.
(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— (1)
(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)Definitions
For purposes of this section
(1) Tax-exempt organization
(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).

Legislative History

Notes & Related Subsidiaries

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.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6711

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110