
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6115]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6115. Disclosure related to quid pro quo contributions


(a) Disclosure requirement

    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) Quid pro quo contribution

    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.

(Added Pub. L. 103-66, title XIII, Sec. 13173(a), Aug. 10, 1993, 107 
Stat. 456.)


                            Prior Provisions

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


                             Effective Date

    Section 13173(d) of Pub. L. 103-66 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.''

                  Section Referred to in Other Sections

    This section is referred to in section 6714 of this title.
