§6115 — Disclosure related to quid pro quo contributions
2 cases·2 distinguished
Statute Text — 26 U.S.C. §6115
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 solicitation or receipt of the contribution, provide a written statement which—
informs the donor that the amount of the contribution that is deductible for Federal income 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
provides the donor with a good faith estimate of the value of such goods or services.
For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6115-1 Disclosure requirements for quid pro quo contributions
- Treas. Reg. §Treas. Reg. §1.6115-1(a) Good faith estimate defined—(1) In general.
- Treas. Reg. §Treas. Reg. §1.6115-1(b) Certain goods or services disregarded.
- Treas. Reg. §Treas. Reg. §1.6115-1(c) Value of the right to purchase tickets to college or university athletic events.
- Treas. Reg. §Treas. Reg. §1.6115-1(d) Goods or services provided to employees or partners of donors—(1) Certain goods or services disregarded.
- Treas. Reg. §Treas. Reg. §1.6115-1(e) Effective date.
- Treas. Reg. §Treas. Reg. §1.6115-1(i) §1.6115-1(i)
2 Citing Cases
6115 disclosure requirement “does not apply to transactions that have no donative element (e.g., sales of goods by a museum gift shop that are not, in part, donations).” Thus, a charitable organization need not make a sec.
nd-raising events involving quid pro quo transactions. To enhance taxpayer compliance in this area, Congress imposed (a) a new substantiation requirement under section 170(f)(8), and (b) a new disclosure requirement on charitable organizations under section 6115. Section 170(f)(8) generally requires a taxpayer claiming a charitable contribution deduction greater than $250 to substantiate the deduction by obtaining a contemporaneous written acknowledgment of the contribution from the charitable o