Contribution rules Section 6113 of the Internal Revenue Code provides that certain tax-exempt organizations that are not eligible to receive tax deductible charitable contributions must disclose, in any fundraising solicitation (see below), in "an express statement (in a conspicuous and easily recognizable format)" that contributions to the organization are not deductible for federal income tax purposes as charitable contributions. This provision applies to organizations that are not eligible to receive deductible charitable contributions and are described in either section 501(c), section 501(d), or section 527. The Service issued Notice 88-120 to provide safe harbors for meeting the requirements of section 6113. A fundraising solicitation is any solicitation of contributions or gifts made in written or printed form or by television, radio, or telephone. It does not include any letter or telephone call that is not part of a coordinated campaign soliciting more than 10 persons during a calendar year. I confirm that the above statements are true and accurate. Don't publish my donation on the website.