Public Disclosure and Availability of Exempt Organizations Returns and Applications: Disclosures to Contributors to Non-Charitable Exempt Organization


What disclosures must an exempt organization, other than a charity, make to its contributors?

If an exempt organization is ineligible to receive tax-deductible contributions, it must disclose that contributions or gifts are not deductible as charitable contributions when it solicits contributions. In addition, a section 501(c)(4), 501(c)(5) or 501(c)(6) organization incurs a proxy tax on the amount of certain expenditures not disclosed to members who pay dues to the organization.