26 U.S.C. § 6115 — Disclosure related to quid pro quo con-

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. 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 sec- tion 6114 of this title] shall apply to solicitations after January 31, 1988.’’ § 6114. Treaty-based return positions (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 other- wise 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. (Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.) Editorial Notes PRIOR PROVISIONS A prior section 6114 was renumbered 6116 of this title. AMENDMENTS 1990—Subsec. (b). Pub. L. 101–508 struck out ‘‘by regu- lations’’ before ‘‘waive the requirements’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Amendment by Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title. EFFECTIVE DATE Pub. L. 100–647, title I, § 1012(aa)(5)(D), Nov. 10, 1988, 102 Stat. 3533, provided that: ‘‘The amendments made by this paragraph [enacting this section and section 6712 of this title and renumbering former section 6114 as section 6115 of this title] shall apply to taxable periods the due date for filing returns for which (without ex- tension) occurs after December 31, 1988.’’ § 6115. Disclosure related to quid pro quo con- tributions (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 solici- tation 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 in- come 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 esti- mate 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 consider- ation for goods or services provided to the payor by the donee organization. A quid pro quo con- tribution does not include any payment made to an organization, organized exclusively for reli- gious purposes, in return for which the taxpayer receives solely an intangible religious benefit Page 3496 TITLE 26—INTERNAL REVENUE CODE § 6116 1 Section numbers editorially supplied. that generally is not sold in a commercial trans- action outside the donative context. (Added Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456.) Editorial Notes PRIOR PROVISIONS A prior section 6115 was renumbered section 6116 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 103–66, title XIII, § 13173(d), Aug. 10, 1993, 107 Stat. 457, provided that: ‘‘The provisions of this section [enacting this section and section 6714 of this title and renumbering former section 6115 as 6116 of this title] shall apply to quid pro quo contributions made on or after January 1, 1994.’’ § 6116. Requirement for prisons located in United States to provide information for tax admin- istration (a) In general Not later than September 15, 2012, and annu- ally thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administra- tion of prisons shall provide to the Secretary in electronic format a list with the information de- scribed in subsection (b) of all the inmates in- carcerated within the prison system for any part of the prior 2 calendar years or the current cal- endar 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 incarcer- ation, (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 Sec- retary may request. (c) Format The Secretary shall determine the electronic format of the information described in sub- section (b). (Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.) Editorial Notes PRIOR PROVISIONS A prior section 6116 was renumbered section 6117 of this title. § 6117. Cross reference For inspection of records, returns, etc., con- cerning gasoline or lubricating oils, see section 4102. (Aug. 16, 1954, ch. 736, 68A Stat. 756, § 6109; re- numbered § 6110, Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; renumbered § 6111 and amended Pub. L. 94–455, title XII, § 1201(a), title XIX, § 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660, 1824; renum- bered § 6112, renumbered § 6113, Pub. L. 98–369, div. A, title I, §§ 141(a), 142(a), July 18, 1984, 98 Stat. 677, 681; renumbered § 6114, Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457; renumbered § 6115, Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; re- numbered § 6116, Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456; renumbered § 6117, Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, among other changes, sub- stituted in section catchline ‘‘Cross reference’’ for ‘‘Cross references’’ and struck out in text reference to section 4876, relating to reports of Secretary of Agri- culture concerning cotton futures, reference to section 4773, relating to inspection of returns, order forms, and prescriptions concerning narcotics and marihuana, and reference to section 4775 relating to authority of Sec- retary or his delegate to furnish list of special tax- payers. CHAPTER 62—TIME AND PLACE FOR PAYING TAX Subchapter Sec.1 A. Place and due date for payment of tax 6151 B. Extensions of time for payment ............ 6161 Subchapter A—Place and Due Date for Payment of Tax Sec. 6151. Time and place for paying tax shown on re- turns. [6152 to 6154. Repealed.] 6155. Payment on notice and demand. [6156. Repealed.] 6157. Payment of Federal unemployment tax on quarterly or other time period basis. [6158. Repealed.] 6159. Agreements for payment of tax liability in in- stallments. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 867(b)(2), Oct. 22, 2004, 118 Stat. 1622, struck out item 6156 ‘‘Installment payments of tax on use of highway motor vehicles’’. 1990—Pub. L. 101–508, title XI, § 11801(b)(13), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 6158 ‘‘Install- ment payment of tax attributable to divestitures pur- suant to Bank Holding Company Act Amendments of 1970’’. 1988—Pub. L. 100–647, title VI, § 6234(b)(2), Nov. 10, 1988, 102 Stat. 3736, added item 6159. 1987—Pub. L. 100–203, title X, § 10301(b)(7), Dec. 22, 1987, 101 Stat. 1330–429, struck out item 6154 ‘‘Install- ment payments of estimated income tax by corpora- tions’’. 1986—Pub. L. 99–514, title XIV, § 1404(c)(4), Oct. 22, 1986, 100 Stat. 2714, struck out item 6152 ‘‘Installment payments’’. 1984—Pub. L. 98–369, div. A, title IV, § 412(c)(3), July 18, 1984, 98 Stat. 793, struck out item 6153 ‘‘Installment payments of estimated income tax by individuals’’.