26 U.S.C. § 6113 — Disclosure of nondeductibility of con-

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). (Added Pub. L. 98–369, div. A, title I, § 142(a), July 18, 1984, 98 Stat. 681; amended Pub. L. 108–357, title VIII, § 815(b)(2), (3), Oct. 22, 2004, 118 Stat. 1582; Pub. L. 109–135, title IV, § 403(z), Dec. 21, 2005, 119 Stat. 2629.) Editorial Notes REFERENCES IN TEXT Enactment of the American Jobs Creation Act of 2004, referred to in subsec. (b)(1), means enactment of Pub. L. 108–357, which was approved Oct. 22, 2004. PRIOR PROVISIONS A prior section 6112 was renumbered 6116 of this title. AMENDMENTS 2005—Subsec. (b)(1). Pub. L. 109–135, in introductory provisions, inserted ‘‘(or was required to maintain a list under subsection (a) as in effect before the enact- ment of the American Jobs Creation Act of 2004)’’ after ‘‘a list under subsection (a)’’. 2004—Pub. L. 108–357, § 815(b)(2), substituted ‘‘Material advisors of reportable transactions must keep lists of advisees, etc.’’ for ‘‘Organizers and sellers of poten- tially abusive tax shelters must keep lists of investors’’ in section catchline. Subsec. (a). Pub. L. 108–357, § 815(b)(2), reenacted head- ing without change and amended text of subsec. (a) generally, substituting provisions requiring each mate- rial advisor to maintain a list identifying each person with respect to whom such advisor acted as a material advisor with respect to a reportable transaction and containing such other information as required by regu- lations, for provisions requiring any person who orga- nized any potentially abusive tax shelter or sold any interest in such a shelter to maintain a list identifying each person who had been sold an interest in such shel- ter and containing such other information as required by regulations. Subsec. (b). Pub. L. 108–357, § 815(b)(2), (3)(A), redesig- nated subsec. (c) as (b) and struck out former subsec. (b), which defined ‘‘potentially abusive tax shelter’’ for purposes of this section. Subsec. (b)(1)(A). Pub. L. 108–357, § 815(b)(3)(B), in- serted ‘‘written’’ before ‘‘request’’. Subsec. (b)(2). Pub. L. 108–357, § 815(b)(3)(C), sub- stituted ‘‘may prescribe’’ for ‘‘shall prescribe’’. Subsec. (c). Pub. L. 108–357, § 815(b)(3)(A), redesignated subsec. (c) as (b). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Pub. L. 108–357, to which such amendment relates, see section 403(nn) of Pub. L. 109–135, set out as a note under section 26 of this title. EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108–357 applicable to trans- actions with respect to which material aid, assistance, or advice referred to in section 6111(b)(1)(A)(i) of this title is provided after Oct. 22, 2004, see section 815(c) of Pub. L. 108–357, set out as a note under section 6111 of this title. EFFECTIVE DATE Pub. L. 98–369, div. A, title I, § 142(d), July 18, 1984, 98 Stat. 682, provided that: ‘‘The amendments made by this section [enacting this section and section 6708 of this title and renumbering former section 6112 as sec- tion 6113 of this title] shall apply to any interest which is first sold to any investor after August 31, 1984.’’ § 6113. Disclosure of nondeductibility of con- tributions (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 con- spicuous 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 sub- section, this section shall apply to any organi- zation 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 sub- paragraph (A) or (B) at any time during the 5-year period ending on the date of the fund- 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