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DISCLOSURE REQUIREMENTS• was either type of organization at any time during the five-year periodending on the date of the solicitation, or• is a successor to one of these organizations at any time during this fiveyearperiod. 51The IRS is accorded the authority to treat any group of two or more organizationsas one organization for these purposes when “necessary or appropriate” toprevent the avoidance of these rules through the use of multiple organizations. 52Under these rules, each fundraising solicitation by or on behalf of a taxexemptnoncharitable organization must contain an express statement, in a“conspicuous and easily recognizable format,” that gifts to it are not deductibleas charitable contributions for federal income tax purposes. 53 (The IRS has promulgatedrules as to this statement; these rules are summarized below.) A fundraisingsolicitation is any solicitation of gifts made in written or printed form, bytelevision, radio, or telephone (although there is an exclusion for letters or callsnot part of a coordinated fundraising campaign soliciting more than 10 personsduring a calendar year). 54 Despite the clear reference in the statute to “contributionsand gifts,” the IRS interprets this rule to mandate the disclosure when anytax-exempt organization (other than a charitable one) seeks funds, such as duesfrom members.Failure to satisfy this disclosure requirement can result in imposition of penalties.55 The penalty is $1,000 per day (maximum of $10,000 per year), albeit witha reasonable-cause exception. In an instance of “intentional disregard” of theserules, however, the penalty for the day on which the offense occurred is thegreater of $1,000 or 50 percent of the aggregate cost of the solicitations that tookplace on that day, and the $10,000 limitation is inapplicable. For these purposes,the days involved are those on which the solicitation was telecast, broadcast,mailed, otherwise distributed, or telephoned.The IRS promulgated rules in amplification of this law, particularly therequirement of a disclosure statement. 56 These rules, which include guidance inthe form of “safe-harbor” provisions, address the format of the disclosure statementin instances of use of print media, telephone, television, and radio. Theyprovide examples of acceptable disclosure language and methods (which,when followed, amount to the safe-harbor guidelines), and of included andexcluded solicitations. They also contain guidelines for establishing the$100,000 threshold. 5751 IRC § 6113(b)(1). For this purpose, a fraternal organization (one described in IRC § 170(c)(4) and discussedin § 3.2) is treated as a charitable organization only with respect to solicitations for contributions that are to beused exclusively for purposes referred to in IRC § 170(c)(4). IRC § 6113(b)(3).52 IRC § 6113(b)(2)(B).53 IRC § 6113(a).54 IRC § 6113(c). As part of a series of questions posed by the IRS as to Internet use by tax-exempt organizations(see § 22.2, note 28), the IRS asked: “Are solicitations for contributions made on the Internet (either on an organization’swebsite or by email) in ‘written or printed form’ for purposes of [IRC §] 6113? If so, what factsand circumstances are relevant in determining whether a disclosure is in a ‘conspicuous and easily recognizableformat’?”55 IRC § 6710.56 IRS Notice 88-120, 1988-2 C.B. 459.57 See text accompanied by note 47. 614