Is my PAC required to include an IRS notice on solicitations?

When political committees solicit contributions, they may be required to include a notice on their solicitation materials to inform prospective contributors that their contributions are not tax deductible.

Specifically, Section 6113 of the Internal Revenue Code provides that certain tax-exempt organizations (including political organizations) that are not eligible to receive tax deductible charitable contributions must disclose, in any fundraising solicitation “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.”

There is, however, an exception to this rule for organizations that have gross receipts not more than $100,000 in a tax year.