# § 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.
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**Source Credit**: (Added Pub. L. 91–172, title I, § 101(e)(4), Dec. 30, 1969, 83 Stat. 524; amended Pub. L. 96–603, § 1(d)(4), Dec. 28, 1980, 94 Stat. 3504; Pub. L. 100–203, title X, § 10704(b)(1), Dec. 22, 1987, 101 Stat. 1330–462; Pub. L. 104–168, title XIII, § 1313(b), July 30, 1996, 110 Stat. 1480; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(D), Oct. 21, 1998, 112 Stat. 2681–890.)
## Editorial Notes
### Amendments
1998— struck out “or (e)” after “subsection (d)”.
1996— substituted “$5,000” for “$1,000”.
1987— substituted current section catchline for “Assessable penalties with respect to private foundation annual returns” and amended text generally. Prior to amendment, text read as follows: “In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of section 6104(d) (relating to private foundations’ annual returns) and who fails to so comply with respect to any return, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return.”
1980— substituted in section catchline “returns” for “reports”, and in text “required to comply” for “required to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply”, “(relating to private foundations’ annual returns) and who fails to so comply with respect to any return” for “(relating to public inspection of private foundations’ annual reports) and who fails so to file or comply”, and “each such return” for “each such report or notice”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1998 Amendment
Amendment by applicable to requests made after the later of , or the 60th day after the Secretary of the Treasury first issues the regulations referred to in , see , set out as a note under .
### Effective Date of 1996 Amendment
Amendment by applicable to requests made on or after 60th day after Secretary of the Treasury first issues regulations referred to in , see , set out as a note under .
### Effective Date of 1987 Amendment
Amendment by applicable to returns for years beginning after , and on and after , in case of applications submitted after , or on or before , if the organization has a copy of the application on , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date
Section effective , see , set out as a note under .