---
kind: "section"
citation: "26 U.S.C. § 6113"
title: "26"
title_heading: "Internal Revenue Code"
number: "6113"
heading: "Disclosure of nondeductibility of contributions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6113"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §6113. Disclosure of nondeductibility of contributions

- (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)](/usc/26/170.md?p=c) and which—
    - (A) is described in [subsection (c)](#c) (other than [paragraph (1)](#b-1) thereof) or (d) of [section 501](/usc/26/501.md) and exempt from taxation under [section 501(a)](/usc/26/501.md?p=a),
    - (B) is a political organization (as defined in [section 527(e)](/usc/26/527.md?p=e)), or
    - (C) was an organization described in subparagraph [(A)](#b-1-A) or [(B)](#b-1-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](/usc/26/7701.md?p=a-23) are normally not more than $100,000.
    - (B) **Multiple organization rule—** The [Secretary](/usc/26/7701.md?p=a-11-B) may treat any group of 2 or more organizations as 1 organization for purposes of [subparagraph (A)](#b-2-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)](#b-1), an organization described in [section 170(c)(4)](/usc/26/170.md?p=c-4) shall be treated as described in [section 170(c)](/usc/26/170.md?p=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)](/usc/26/170.md?p=c-4).
- (c) **Fundraising solicitation—** For purposes of this section—
  - (1) **In general—** Except as provided in [paragraph (2)](#c-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](/usc/26/7701.md?p=a-1) during the calendar year.

## Source credit

(Added Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457.)

## Notes

### 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 section 6114 of this title] shall apply to solicitations after January 31, 1988.”