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.
26 U.S. Code § 6113. Disclosure of nondeductibility of contributions
(a) General rule
(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—
is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a),
is a political organization (as defined in section 527(e)), or
(2) Exception for small organizations
(A) Annual gross receipts do not exceed $100,000
(3) Special rule for certain fraternal organizations
(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 prior section 6113 was renumbered 6116 of this title.