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Public Disclosure and Availability of Exempt Organizations Returns and Applications: Penalties for Noncompliance

What are the penalties for failure to comply with the disclosure requirements for exempt organizations tax documents, and who must pay them?

Responsible persons of a tax-exempt organization who fail to provide the documents as required may be subject to a penalty of $20 per day for as long as the failure continues. There is a maximum penalty of $10,000 for each failure to provide a copy of an annual information return. There is no maximum penalty for the failure to provide a copy of an exemption application.

Page Last Reviewed or Updated: 07-Nov-2016