§6113 — Title 26 Internal Revenue Code | U.S. Code

Summary

Fundraising messages must clearly say that gifts are not tax-deductible for federal income tax. The statement must be easy to see and understand. The rule applies to groups that are not covered by section 170(c) and that are either certain 501(c) (except paragraph (1)) or 501(d) organizations exempt under section 501(a), political organizations under section 527(e), or groups that were any of those in the past 5-year period or are their successors. It does not apply to organizations whose yearly gross receipts are normally not more than $100,000. The Secretary can treat two or more groups as one to stop avoidance. “Fundraising solicitation” means written or printed requests, TV or radio appeals, or phone calls, but not a letter or call that is not part of a campaign asking more than 10 people in a year. An organization listed in section 170(c)(4) is treated as described in 170(c) only when the solicitation is for uses only those section 170(c)(4) purposes.

Title 26, §6113

Internal Revenue Code — Source: USLM XML via OLRC

(a)Each fundraising solicitation by (or on behalf of) an organization to which this section applies shall contain an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes.

(b)(1)Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which—

(A)is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a),

(B)is a political organization (as defined in section 527(e)), or

(C)was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period.

(2)(A)This section shall not apply to any organization the gross receipts of which in each taxable year are normally not more than $100,000.

(B)The Secretary may treat any group of 2 or more organizations as 1 organization for purposes of subparagraph (A) where necessary or appropriate to prevent the avoidance of this section through the use of multiple organizations.

(3)For purposes of paragraph (1), an organization described in section 170(c)(4) shall be treated as described in section 170(c) only with respect to solicitations for contributions or gifts which are to be used exclusively for purposes referred to in section 170(c)(4).

(c)For purposes of this section—

(1)Except as provided in paragraph (2), the term “fundraising solicitation” means any solicitation of contributions or gifts which is made—

(A)in written or printed form,

(B)by television or radio, or

(C)by telephone.

(2)The term “fundraising solicitation” shall not include any letter or telephone call if such letter or call is not part of a coordinated fundraising campaign soliciting more than 10 persons during the calendar year.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 6113 was renumbered 6116 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 100–203, title X, § 10701(d), Dec. 22, 1987, 101 Stat. 1330–459, provided that: “The

Amendments

made by this section [enacting this section and section 6710 of this title and renumbering former section 6113 as section 6114 of this title] shall apply to solicitations after January 31, 1988.”

§6113 Disclosure of nondeductibility of contributions