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

Summary

Requires tax-exempt groups that sell or ask for money for specific information or a routine service — if that same thing can be obtained free or for a very small fee from a federal agency — to clearly and visibly say it is available from the federal government. The rule only applies if the group intentionally ignored the requirement. If a group breaks this rule, the penalty for each day it happens is the larger of $1,000 or 50 percent of the total amount charged that day for the offers or solicitations that lacked the disclosure. Tax-exempt organization: groups meeting the rules of 501(c) or (d) and exempt under 501(a), or political organizations under 527(e). Which day counts is decided by rules like those in section 6710(d).