26 U.S.C. § 6114 — Treaty-based return positions

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