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DISCLOSURE REQUIREMENTSan important factor in the evaluation of the facts and circumstances. Nonetheless,disclosure statements made in “fine print” do not comply with the statutoryrequirement.This disclosure requirement applies to solicitations for voluntary contributionsas well as to solicitations for attendance at testimonials and similar fundraisingevents. The disclosure must be made in the case of solicitations forcontributions to political action committees.Exempt from this disclosure rule are: the billing of those who advertise inan organization’s publications; billing by social clubs for food and beverages;billing of attendees of a conference; billing for insurance premiums of an insuranceprogram operated or sponsored by an organization; billing of members ofa community association for mandatory payments for police and fire (and similar)protection; and billing for payments to a voluntary employees’ beneficiaryassociation, 60 as well as similar payments to a trust for pension and/or healthbenefits.General material discussing the benefits of membership in a tax-exemptorganization, such as a trade association or labor union, does not have to includethe required disclosure statement. The statement is required, however, when thematerial both requests payment and specifies the amount requested as membershipdues. If a person responds to the general material discussing the benefits ofmembership, the follow-up material requesting the payment of a specificamount in membership dues (such as a union check-off card or a trade associationbilling statement for a new member) must include the disclosure statement.General material discussing a political candidacy and requesting persons to votefor the candidate or “support” the candidate need not include the disclosurestatement, unless the material specifically requests either a financial contributionor a contribution of volunteer services in support of the candidate.60 That is, an organization that is tax-exempt under IRC § 501(a) by reason of description in IRC § 501(c)(9). SeeTax-Exempt Organizations § 16.3. 616