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

Summary

Require any fundraising request made by or for certain organizations to show, in a clear and easy-to-see way, that donations are not tax-deductible for federal income tax purposes. The rule covers groups that are tax‑exempt but not public charities, political organizations, and any group that was one of those in the last 5 years or is a successor to one. It does not apply if an organization’s normal annual gross receipts are $100,000 or less. The IRS may treat two or more groups as one to stop people from avoiding the rule. A limited rule treats groups listed under 170(c)(4) as tax‑deductible only when the gifts are used solely for the purposes listed there. A “fundraising solicitation” means asking for money in writing, on TV or radio, or by telephone. A single letter or phone call does not count if it is not part of a coordinated campaign that asks more than 10 people in the same calendar year.

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