I.R.C. § 6113(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
I.R.C. § 6113(b) Organizations To Which Section Applies
I.R.C. § 6113(b)(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—
I.R.C. § 6113(b)(1)(A)
is described in subsection (c) (other than paragraph (1) thereof) or (d) of section
501 and exempt from taxation under section 501(a),
I.R.C. § 6113(b)(1)(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.
I.R.C. § 6113(b)(2) Exception For Small Organizations
I.R.C. § 6113(b)(2)(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.
I.R.C. § 6113(b)(2)(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.
I.R.C. § 6113(b)(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).
I.R.C. § 6113(c) Fundraising Solicitation
For purposes of this section—
I.R.C. § 6113(c)(1) In General
Except as provided in paragraph (2), the term “fundraising solicitation” means any
solicitation of contributions or gifts which is made—
I.R.C. § 6113(c)(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.
(Added Pub. L. 100-203, title X, 10701(a), Dec. 22, 1987, 101 Stat. 1330-457.)
Section 10701(d) of Pub. L. 100-203 provided that: “The amendments made by this section [enacting sections 6113 and 6710
of this title] shall apply to solicitations after January 31, 1988.”
A prior section 6113 was renumbered 6115.