26 U.S. Code § 6113 - Disclosure of nondeductibility of contributions
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.
This section shall not apply to any organization the gross receipts of which in each taxable year are normally not more than $100,000.
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).
A prior section 6113 was renumbered 6116 of this title.