Title 26 — Internal Revenue CodeRelease 119-73
§6714 Failure to Meet Disclosure Requirements Applicable to Quid Pro Quo Contributions
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 › § 6714
Summary
A charity that fails to give donors the required written disclosure for a quid pro quo contribution, where the donor gets something in return, owes a penalty of $10 per contribution, capped at $5,000 for any one fundraising event or mailing. No penalty applies if the failure was due to reasonable cause.
Full Legal Text
Title 26, §6714
Internal Revenue Code — Source: USLM XML via OLRC
(a)If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.
(b)No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Another section 6714 was renumbered section 6715 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6714
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73