{"data":{"id":"us/26-u.s.c.-6714","jurisdiction":"us","citation":"26 U.S.C. § 6714","heading":"Failure to meet disclosure requirements applicable to quid pro quo contributions","body":"(a) Imposition of penaltyIf 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 exceptionNo penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"988d4f0bc6e2f9739246cdfa550a9f2a6ef20482a5e4d7289f3288902ed4f111","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6713","next":"us/26-u.s.c.-6715"},"notice":"GroundRules: Original legal text. Not legal advice."}