§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 101(e)(4) · 83 Stat. 487

   Enacted · 26 U.S.C. § 6685

   Added Pub. L. 91–172, title I, § 101(e)(4), Dec. 30, 1969, 83 Stat. 524

   Source evidence

   Code source credit
   Added Pub. L. 91–172, title I, § 101(e)(4), Dec. 30, 1969, 83 Stat. 524

   Enacted provision · exact public law section
   (e) Publicity of Information Required By Certain Exempt Organizations.— (1) Names and addresses of contributors.— Section 6104 68A Stat. 755; 72 Stat. 1660. 26 USC 6104. (relating to publicity of information required from certain exempt organizations and certain trusts) is amended by inserting at the end of subsection (b), the following sentence: “Nothing in this subsection shall authorize the Secretary or his delegate to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a)) which is required to furnish such information.” (2) Publication to state officials.— Section 6104 is amended by adding after subsection (b) the following new subsection: “(c) Publication to State Officials.— “(1) General rule.— In the case of any organization which is described in section 501(c)(3) and exempt from taxation under 68A Stat. 163. Ante, p. 434. section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary or his delegate at such times and in such manner as he may by regulations prescribe shall— “(A) notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption, “(B) notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or chapter 42, and Ante, pp. 492, 498. “(C) at the request of such appropriate State officer, make available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law. “(2) Appropriate state officer.— For purposes of this subsection, the term ‘appropriate State officer’ means the State attorney general. State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).” (3) Annual reports.— Section 6104 is amended by adding after subsection (c), as added by paragraph (2) of this subsection, the following new subsection: “(d) Public Inspection of Private Foundations’ Annual Reports.— The annual report required to be filed under section 6056 Ante, p. 521. (relating to annual reports by private foundations) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual report (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal office of the private foundation is located. The notice shall state that the annual report of the private foundation is available at its principal office for inspection during regular business hours by any citizen who requests it within 180 days after the date of such publication, and shall state the address of the private foundation’s principal office and the name of its principal manager.” (4) Willful failure to provide information regarding private foundations.— Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding after section 6684 (added by subsection (c) of this section) the following new section: “SEC. 6685. ASSESSABLE PENALTIES WITH RESPECT TO PRIVATE FOUNDATION ANNUAL REPORTS. “In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who Ante, p. 521. is required to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply with Ante, p. 523. the requirements of section 6104(d) (relating to public inspection of private foundations’ annual reports) and who fails so to file or comply, if such failure is willful, shall pay a penalty of $1,000 with respect to each such report or notice.” (5) Section 7207 (relating to fraudulent returns, statements, or other documents) is amended by striking out “section 6047 (b) or (c)” and inserting in lieu thereof “sections 6047 (b) or (c), 6056, or 6104(d)”.

2. 1980

   Pub. L. 96–603 § 1(d)(4) · 94 Stat. 3503

   1. Substituted · 26 U.S.C. § 6685

      Pub. L. 96–603 substituted in section catchline “returns” for “reports”

   2. Substituted · 26 U.S.C. § 6685

      Pub. L. 96–603 substituted in section catchline “required to comply” for “required to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply”

   3. Substituted · 26 U.S.C. § 6685

      Pub. L. 96–603 substituted in section catchline “(relating to private foundations’ annual returns) and who fails to so comply with respect to any return” for “(relating to public inspection of private foundations’ annual reports) and who fails so to file or comply”

   4. Substituted · 26 U.S.C. § 6685

      Pub. L. 96–603 substituted in section catchline “each such return” for “each such report or notice”

   Source evidence

   Code amendment note
   Pub. L. 96–603 substituted in section catchline “returns” for “reports”, and in text “required to comply” for “required to file the report and the notice required under section 6056 (relating to annual reports by private foundations) or to comply”, “(relating to private foundations’ annual returns) and who fails to so comply with respect to any return” for “(relating to public inspection of private foundations’ annual reports) and who fails so to file or comply”, and “each such return” for “each such report or notice”.

   Enacted provision · exact public law section
   (4) Section 6685 of such Code (relating to assessable penalties with respect to private foundation annual reports) is amended to read as follows: “SEC. 6685. ASSESSABLE PENALTIES WITH RESPECT TO PRIVATE FOUNDATION ANNUAL RETURNS. “In addition to the penalty imposed by section 7207 (relating to 26 USC 7207. fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of section 6104(d) 26 USC 6104. (relating to private foundations’ annual returns) and who fails to so comply with respect to any return, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return.”

3. 1987

   Pub. L. 100–203 title X § 10704(b)(1) · 101 Stat. 1330

   1. Substituted · 26 U.S.C. § 6685

      Pub. L. 100–203 substituted current section catchline for “Assessable penalties with respect to private foundation annual returns”

   2. Amended · 26 U.S.C. § 6685

      Pub. L. 100–203 amended text generally. Prior to amendment, text read as follows: “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 section 6104(d) (relating to private foundations’ annual returns) and who fails to so comply with respect to any return, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return.”

   Source evidence

   Code amendment note
   Pub. L. 100–203 substituted current section catchline for “Assessable penalties with respect to private foundation annual returns” and amended text generally. Prior to amendment, text read as follows: “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 section 6104(d) (relating to private foundations’ annual returns) and who fails to so comply with respect to any return, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return.”

   Enacted provision · exact public law section
   (1) In general.— Section 6685 (relating to assessable penalty with respect to private foundation annual returns) is amended to read as follows: “SEC. 6685. ASSESSABLE PENALTY WITH RESPECT TO PUBLIC INSPECTION REQUIREMENTS FOR CERTAIN TAX-EXEMPT ORGANIZATIONS. “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) or (e) 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 $1,000 with respect to each such return or application.”

4. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 title XIII § 1313(b) · 110 Stat. 1452

   Substituted · 26 U.S.C. § 6685

   Pub. L. 104–168 substituted “$5,000” for “$1,000”

   Source evidence

   Code amendment note
   Pub. L. 104–168 substituted “$5,000” for “$1,000”.

   Enacted provision · exact public law section
   (b) Increase in Penalty for Willful Failure to Allow Public Inspection of Certain Returns, Etc.— Section 6685 is amended by striking “$1,000” and inserting “$5,000”.

5. 1998

   Pub. L. 105–277 div. J title I § 1004(b)(2)(D) · 112 Stat. 2681

   Struck · 26 U.S.C. § 6685

   Pub. L. 105–277 struck out “or (e)” after “subsection (d)”

   Source evidence

   Code amendment note
   Pub. L. 105–277 struck out “or (e)” after “subsection (d)”.

   Enacted provision · exact public law section
   (2) Acreage; legal description.— The acreage and legal description of each property and of each parcel shall be determined by the Secretary in consultation with CFRA.

   Effective date note
   Amendment by Pub. L. 105–277 applicable to requests made after the later of Dec. 31, 1998, or the 60th day after the Secretary of the Treasury first issues the regulations referred to in section 6104(d)(4) of this title, see section 1004(b)(3) of Pub. L. 105–277, set out as a note under section 6104 of this title.

9 of 9 references resolved to an enrolled provision