Quick search by citation:

26 U.S. Code § 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 generalExcept 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 solicitationFor purposes of this section—
(1) In generalExcept 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.

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.”