
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6113]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6113. Disclosure of nondeductibility of contributions


(a) General rule

    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) Organizations to which section applies

                           (1) In general

        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) Exception for small organizations

        (A) Annual gross receipts do not exceed $100,000

            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) Multiple organization rule

            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) Special rule for certain fraternal organizations

        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) Fundraising solicitation

    For purposes of this section--

                           (1) In general

        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) Exception for certain letters or calls

        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.

(Added Pub. L. 100-203, title X, Sec. 10701(a), Dec. 22, 1987, 101 Stat. 
1330-457.)


                            Prior Provisions

    A prior section 6113 was renumbered 6116 of this title.


                             Effective Date

    Section 10701(d) of Pub. L. 100-203 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.''

                  Section Referred to in Other Sections

    This section is referred to in section 6710 of this title.
