---
kind: "section"
citation: "26 U.S.C. § 6710"
title: "26"
title_heading: "Internal Revenue Code"
number: "6710"
heading: "Failure to disclose that contributions are nondeductible"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6710"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6710. Failure to disclose that contributions are nondeductible

- (a) **Imposition of penalty—** If there is a failure to meet the requirement of [section 6113](/usc/26/6113.md) with respect to a fundraising solicitation by (or on behalf of) an organization to which [section 6113](/usc/26/6113.md) 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)](#a) applies is due to intentional disregard of the requirement of [section 6113](/usc/26/6113.md)—
  - (1) the penalty under [subsection (a)](#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)](#a) shall not apply to any penalty under [subsection (a)](#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)](#a).
- (d) **Day on which failure occurs—** For purposes of this section, any failure to meet the requirement of [section 6113](/usc/26/6113.md) 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.

## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to solicitations after Jan. 31, 1988, see section 10701(d) of Pub. L. 100–203, set out as a note under section 6113 of this title.