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
(B)is a political organization (as defined in section
(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
(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
(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.
A prior section
6113 was renumbered 6116 of this title.
Section 10701(d) ofPub. L. 100–203provided that: “The amendments made by this section [enacting this section and section
6710 of this title and renumbering former section
6114 of this title] shall apply to solicitations after January 31, 1988.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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