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26 USC § 6710 - Failure to disclose that contributions are nondeductible 

---
identifier: "/us/usc/t26/s6710"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6710 - Failure to disclose that contributions are nondeductible"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6710"
section_name: "Failure to disclose that contributions are nondeductible"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 100–203, title X, § 10701(b), Dec. 22, 1987, 101 Stat. 1330–458.)"
---

# § 6710. Failure to disclose that contributions are nondeductible

**(a)** **Imposition of penalty** If there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of $1,000 for each day on which such a failure occurred. The maximum penalty imposed under this subsection on failures by any organization during any calendar year shall not exceed $10,000.

**(b)** **Reasonable cause exception** 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.

**(c)** **$10,000 limitation not to apply where intentional disregard** If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113—

**(1)** the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—

**(A)** $1,000, or

**(B)** 50 percent of the aggregate cost of the solicitations which occurred on such day and with respect to which there was such a failure,

**(2)** the $10,000 limitation of subsection (a) shall not apply to any penalty under subsection (a) for the day on which such failure occurred, and

**(3)** such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).

**(d)** **Day on which failure occurs** For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation—

**(1)** by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,

**(2)** by mail, shall be treated as occurring when the solicitation was mailed,

**(3)** not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or

**(4)** by telephone, shall be treated as occurring when the solicitation was made.

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**Source Credit**: (Added Pub. L. 100–203, title X, § 10701(b), Dec. 22, 1987, 101 Stat. 1330–458.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to solicitations after , see , set out as a note under .