26 USC § 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions

---
identifier: "/us/usc/t26/s6714"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6714"
section_name: "Failure to meet disclosure requirements applicable to quid pro quo contributions"
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. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)"
---


# § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

**(a)** **Imposition of penalty** 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)** **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.

---

**Source Credit**: (Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)

## Editorial Notes

### Codification

Another section 6714 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to quid pro quo contributions made on or after , see , set out as a note under .