---
kind: "section"
citation: "26 U.S.C. § 6714"
title: "26"
title_heading: "Internal Revenue Code"
number: "6714"
heading: "Failure to meet disclosure requirements applicable to quid pro quo contributions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6714"
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"
---

# §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](/usc/26/6115.md) 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.)

## Notes

### Editorial Notes

### Codification

Another section 6714 was renumbered section 6715 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.