26 U.S.C. § 6685
§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1969 by the Tax Reform Act of 1969. Last changed October 21, 1998 by the Public Law 105-277.
Every change, newest first (5)
- October 21, 1998Public Law 105-277
- July 30, 1996Public Law 104-168
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- December 28, 1980Public Law 96-603
- December 30, 1969Tax Reform Act of 1969 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.