Internal Revenue Code · 26 U.S.C.

§ 6113. Disclosure of nondeductibility of contributions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6113

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 22, 1987 by Pub. L. 100–203
Length: 3 subsections · 381 words · about 2 min to read
Defines: 2 terms
Cross-references: cites 3; cited by 1 Code section and 0 other regulations

¶(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),

¶(B) is a political organization (as defined in section 527(e)), or

¶(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 170(c)(4).

¶(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

¶(C) by telephone.

¶(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.)

Terms defined here

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fundraising solicitation § 6113(c)(1)
fundraising solicitation § 6113(c)(2)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 3 other sections

Cited by 1 Code section

§ 6710(a) Failure to disclose that contributions are nondeductible

Amendment history

From the source credit and the official notes, newest first.

December 22, 1987Added by Pub. L. 100–203

Where it sits in the Code

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Official notes

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Editorial Notes

Prior Provisions

A prior section 6113 was renumbered 6116 of this title.

Effective Date

Pub. L. 100–203, title X, § 10701(d), Dec. 22, 1987, 101 Stat. 1330–459, provided that: “The amendments made by this section [enacting this section and section 6710 of this title and renumbering former section 6113 as section 6114 of this title] shall apply to solicitations after January 31, 1988.”