26 U.S. Code § 6113 - Disclosure of nondeductibility of contributions
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(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 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 501 (a),
(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.
(3) Special rule for certain fraternal organizations
(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—
Source(Added Pub. L. 100–203, title X, § 10701(a),Dec. 22, 1987, 101 Stat. 1330–457.)
A prior section 6113 was renumbered 6116 of this title.
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