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§ 22.3 DISCLOSURE BY NONCHARITABLE ORGANIZATIONSThe safe-harbor guideline for print media (including solicitations by mailand in newspapers) is fourfold:1. The solicitation should include language such as the following: “Contributionsor gifts to [name of organization] are not deductible as charitablecontributions for federal income tax purposes.”2. The statement should be in at least the same type size as the primary messagestated in the body of the letter, leaflet, or advertisement.3. The statement should be included on the message side of any card or tearoffsection that the contributor returns with the contribution.4. The statement should be either the first sentence in a paragraph or itselfconstitute a paragraph.The safe-harbor guidelines for telephone solicitations are the following:• The solicitation includes language such as the following: “Contributionsor gifts to [name of organization] are not deductible as charitable contributionsfor federal income tax purposes.”• The statement must be made in close proximity to the request for contributions,during the same telephone call, by the same solicitor.• Any written confirmation or billing sent to a person pledging to contributeduring the telephone solicitation must be in compliance with therequirements for print media solicitations.To conform to the guideline, solicitation by television must include a solicitationstatement that complies with the first of the print medium requirements.Also, if the statement is spoken, it must be in close proximity to the request forcontributions. If the statement appears on the television screen, it must be inlarge, easily readable type appearing on the screen for at least five seconds.In the case of a solicitation by radio, the statement must, to meet the safeharbortest, comply with the first of the print medium requirements. Also, thestatement must be made in close proximity to the request for contributions duringthe same radio solicitation announcement.When the soliciting organization is a membership entity, classified as a tradeor business association or other form of business league, 58 or a labor or agriculturalorganization, 59 the following statement is in conformance with the safeharborguideline: “Contributions or gifts to [name of organization] are not taxdeductible as charitable contributions. They may, however, be deductible asordinary and necessary business expenses.”If an organization makes a solicitation to which these rules apply and the solicitationdoes not comply with the applicable safe-harbor guidelines, the IRS willevaluate all of the facts and circumstances to determine whether the solicitationmeets the disclosure rule. A good faith effort to comply with these requirements is58 That is, an organization described in IRC § 501(c)(6) and tax-exempt under IRC § 501(a). See Tax-ExemptOrganizations ch. 13.59 That is, an organization described in IRC § 501(c)(5) and tax-exempt under IRC § 501(a). See Tax-ExemptOrganizations § 15.1. 615