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Title 26, Internal Revenue CodeRelease 119-73

§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 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS › § 6711

Last updated Apr 6, 2026|Official source

Summary

A tax-exempt organization that sells, or solicits money for, information or routine services people could get free (or nearly free) from a federal agency must clearly say so. If the organization fails to make that statement in a conspicuous, easy-to-recognize format, and the failure is intentional, it owes a penalty for each day of failure. The daily penalty is the greater of $1,000 or 50 percent of the total cost of that day's offers and solicitations. The rule covers charities and other tax-exempt groups as well as political organizations.

Full Legal Text

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).

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

Apr 6, 2026

Release point: 119-73