---
kind: "section"
citation: "26 U.S.C. § 6711"
title: "26"
title_heading: "Internal Revenue Code"
number: "6711"
heading: "Failure by tax-exempt organization to disclose that certain information or service available from Federal Government"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6711"
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"
---

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

- (a) **Imposition of penalty—** If—
  - (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,

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

- (b) **Amount of penalty—** The penalty under [subsection (a)](#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)](#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)](/usc/26/501.md?p=c) or [(d)](/usc/26/501.md?p=d) of section 501 and exempt from taxation under [section 501(a)](/usc/26/501.md?p=a), or
    - (B) is a political organization (as defined in [section 527(e)](/usc/26/527.md?p=e)).
  - (2) **Day on which failure occurs—** The day on which any failure referred to in [subsection (a)](#a) occurs shall be determined under rules similar to the rules of [section 6710(d)](/usc/26/6710.md?p=d).

## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 100–203, title X, § 10705(c), Dec. 22, 1987, 101 Stat. 1330–464, provided that: “The amendments made by this section [enacting this section] shall apply to offers and solicitations after January 31, 1988.”