Fundraising notices for campaigns
Certain statements by the campaign must be present on solicitations, as follows:
When a campaign solicits contributions through public communications, or on a campaign website, it must include a clear and conspicuous notice on the solicitation stating that it was authorized and paid for by the campaign. For example: "Paid for by the Sam Jones for Congress Committee."
To satisfy the "best efforts" standard, the solicitation must include a statement explaining that the campaign is required to use its best efforts to obtain and report certain information from the contributor. Visit "Recording receipts" for more information on this required statement and examples.
IRS notice requirements
Section 6113 of the Internal Revenue Code requires political committees whose gross annual receipts normally exceed $100,000 to include a special notice on their solicitations to inform solicitees that contributions are not tax deductible.
There are substantial penalties for failure to comply with this provision. Contact the IRS at 1-877-829-5500 (toll-free number) for more information.
Fundraising on the internet
Campaign committees may solicit contributions over the internet as long as the solicitation includes the proper disclaimers. Committees may satisfy these requirements by online confirmation that the contribution complies with the federal limits and prohibitions and is not from a prohibited source.
Committee treasurers are also responsible for examining all contributions received for evidence of illegality and compliance with contribution limits.