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26 U.S.C. § 6115 — Disclosure related to quid pro quo contributions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Disclosure requirement** If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—
(1) informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value of such goods or services.
**(b) Quid pro quo contribution** For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6115-disclosure-related-to-quid-pro-quo-contributions--457d6598b8.md
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Source location: Title 26, Chapter 61, § 6115; chapter-061-information-and-returns.md
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**(a) Disclosure requirement** If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—
(1) informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value of such goods or services.
**(b) Quid pro quo contribution** For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of penalty** If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.
**(b) Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6714
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
**(b) Information** The information with respect to each inmate is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or, for released inmates, most recent incarceration,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of release,
(7) the date of work release,
(8) taxpayer identification number and whether the prison has verified such number,
(9) last known address, and
(10) any additional information as the Secretary may request.
**(c) Format** The Secretary shall determine the electronic format of the information described in subsection (b).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6116
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Each taxpayer who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position—
(1) on the return of tax for such tax (or any statement attached to such return), or
(2) if no return of tax is required to be filed, in such form as the Secretary may prescribe.
**(b) Waiver authority** The Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6114
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Federal law — U.S. Code and appendices · legal_authorities
Page 3495
TITLE 26—INTERNAL REVENUE CODE
§ 6115
raising 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 organi-
zation 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 pur-
poses of subparagraph (A) where necessary
or appropriate to prevent the avoidance of
this section through the use of multiple or-
ganizations.
(3) Special rule for certain fraternal organiza-
tions
For purposes of paragraph (1), an organiza-
tion 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 pur-
poses 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 so-
licitation 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 fund-
raising campaign soliciting more than 10 per-
sons during the calendar year.
(Added Pub. L. 100–203, title X, § 10701(a), Dec. 22,
1987, 101 Stat. 1330–457.)
Editorial Notes
PRIOR PROVISIONS
A prior section 6113 was renumbered 6116 of this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 10
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6115
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