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26 U.S.C. § 6113 — Disclosure of nondeductibility of contributions
Federal law — U.S. Code and appendices · legal_authorities
**(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 referr
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Stable record: federal_law:legal_authorities:record_usc_dd5b7319ae7f05f3139e0c61
Source file: Laws/federal/codes/united-states-code/title-26/section-6113-disclosure-of-nondeductibility-of-contributions--e9ced883c5.md
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Source location: Title 26, Chapter 61, § 6113; chapter-061-information-and-returns.md
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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),
(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.
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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
**(a) Imposition of penalty** If there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of $1,000 for each day on which such a failure occurred. The maximum penalty imposed under this subsection on failures by any organization during any calendar year shall not exceed $10,000.
**(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.
**(c) $10,000 limitation not to apply where intentional disregard** If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113—
(1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of—
(A) $1,000, or
(B) 50 percent of the aggregate cost of the solicitations which occurred on such day and with respect to which there was such a failure,
(2) the $10,000 limitation of subsection (a) shall not apply to any penalty under subsection (a) for the day on which such failure occurred, and
(3) such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a).
**(d) Day on which failure occurs** For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation—
(1) by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast,
(2) by mail, shall be treated as occurring when the solicitation was mailed,
(3) not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or
(4) by telephone, shall b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6710
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Each material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under section 6111 with respect to such transaction) maintain (in such manner as the Secretary may by regulations prescribe) a list—
(1) identifying each person with respect to whom such advisor acted as a material advisor with respect to such transaction, and
(2) containing such other information as the Secretary may by regulations require.
**(b) Special rules**
(1) **Availability for inspection; retention of information on list** — Any person who is required to maintain a list under subsection (a) (or was required to maintain a list under subsection (a) as in effect before the enactment of the American Jobs Creation Act of 2004)—
(A) shall make such list available to the Secretary for inspection upon written request by the Secretary, and
(B) except as otherwise provided under regulations prescribed by the Secretary, shall retain any information which is required to be included on such list for 7 years.
(2) **Lists which would be required to be maintained by 2 or more persons** — The Secretary may prescribe regulations which provide that, in cases in which 2 or more persons are required under subsection (a) to maintain the same list (or portion thereof), only 1 person shall be required to maintain such list (or portion).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6112
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Federal law — U.S. Code and appendices · legal_authorities
Page 3494
TITLE 26—INTERNAL REVENUE CODE
§ 6112
ability to act under paragraph (1) of section 6111(b) of
such Code (as added by this section) which would (but
for this sentence) arise before such date shall be
deemed to arise on December 31, 1984.’’
§ 6112. Material advisors of reportable trans-
actions must keep lists of advisees, etc.
(a) In general
Each material advisor (as defined in section
6111) with respect to any reportable transaction
(as defined in section 6707A(c)) shall (whether or
not required to file a return under section 6111
with respect to such transaction) maintain (in
such manner as the Secretary may by regula-
tions prescribe) a list—
(1) identifying each person with respect to
whom such advisor acted as a material advisor
with respect to such transaction, and
(2) containing such other information as the
Secretary may by regulations require.
(b) Special rules
(1) Availability for inspection; retention of in-
formation on list
Any person who is required to maintain a
list under subsection (a) (or was required to
maintain a list under subsection (a) as in ef-
fect before the enactment of the American
Jobs Creation Act of 2004)—
(A) shall make such list available to the
Secretary for inspection upon written re-
quest by the Secretary, and
(B) except as otherwise provided under reg-
ulations prescribed by the Secretary, shall
retain any information which is required to
be included on such list for 7 years.
(2) Lists which would be required to be main-
tained by 2 or more persons
The Secretary may prescribe regulations
which provide that, in cases in which 2 or
more persons are required under subsection (a)
to maintain the same list (or portion thereof),
only 1 person shall be required to maintain
such list (or portion).
(
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6113
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