Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6714: Failure to meet disclosure requirements applicable to quid pro quo contributions
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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. 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.
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