The Library · 26 U.S.C. § 6652

IRC § 6652: Failure to file certain information returns

Penalties for late or incomplete exempt-organization returns.

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26 U.S.C. § 6652

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 6652 (2024 main edition), copy retrieved 2026-10-21, SHA-256 ae7670d6bcd764a2764246ebc1e2ef3cb494c4e83f63a047954a16e7f34686c3, paretoalphasystems.com/library/irc-6652

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IRC § 6652: Failure to file certain information returns

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IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings