fundraising solicitation
Defined in 1 place of the United States Code.
Except as provided in paragraph (2), the term “fundraising solicitation” means any solicitation of contributions or gifts which is made—
(A) in written or printed form,
(B) by television or radio, or
(C) by telephone.
Source
- 1994–present26 U.S.C. § 6113Internal Revenue Code · Disclosure of nondeductibility of contributions · for purposes of this section