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title 26
INTERNAL REVENUE CODE
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
notes
Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
U.S. Code
Notes
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. 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
.”