{"identifier":"/us/usc/t26/s6714","title":26,"num":"\u00a7\u202f6714.","heading":"Failure to meet disclosure requirements applicable to quid pro quo contributions","text":"\u00a7\u202f6714.\nFailure to meet disclosure requirements applicable to quid pro quo contributions\n(a)\nImposition of penalty\nIf 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.\n(b)\nReasonable cause exception\nNo penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.","url":"https://projectusc.org/usc/t26/s6714.html","content":[{"t":"sec","id":"/us/usc/t26/s6714","children":[{"t":"num","text":"\u00a7\u202f6714."},{"t":"heading","text":"Failure to meet disclosure requirements applicable to quid pro quo contributions"},{"t":"subsec","id":"/us/usc/t26/s6714/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Imposition of penalty"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s6714/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Reasonable cause exception"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}