26 USC § 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

---
identifier: "/us/usc/t26/s6711"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6711"
section_name: "Failure by tax-exempt organization to disclose that certain information or service available from Federal Government"
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, § 10705(a), Dec. 22, 1987, 101 Stat. 1330–463.)"
---


# § 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

**(a)** **Imposition of penalty** If—

such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred.

**(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)** **Amount of penalty** 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)** **Definitions** For purposes of this section—

**(1)** **Tax-exempt organization** 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)** **Day on which failure occurs** 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).

---

**Source Credit**: (Added Pub. L. 100–203, title X, § 10705(a), Dec. 22, 1987, 101 Stat. 1330–463.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section] shall apply to offers and solicitations after
> 
> .”

, , , provided that: