§6115 — Title 26 Internal Revenue Code | U.S. Code

Summary

An organization listed under section 170(c), except the first type, must give a written notice when it asks for or receives a payment over $75 that is partly a gift and partly payment for goods or services. The notice must tell the donor how much of the payment is tax-deductible — the money (plus value of any noncash gift) minus the value of the goods or services — and must include a good-faith estimate of that value. A "quid pro quo contribution" is a payment that is both a donation and payment for goods or services. It does not include payments to a religious group when the only thing the donor gets is a noncommercial spiritual benefit.

Title 26, §6115

Internal Revenue Code — Source: USLM XML via OLRC

(a)If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—

(1)informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and

(2)provides the donor with a good faith estimate of the value of such goods or services.

(b)For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 6115 was renumbered section 6116 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 103–66, title XIII, § 13173(d), Aug. 10, 1993, 107 Stat. 457, provided that: “The provisions of this section [enacting this section and section 6714 of this title and renumbering former section 6115 as 6116 of this title] shall apply to quid pro quo contributions made on or after January 1, 1994.”

§6115 Disclosure related to quid pro quo contributions