### Question
How does Procedure and Administration define fundraising solicitation?


### Answer
Under *26 U.S.C. § 6113*, **fundraising solicitation** is defined as:

> any solicitation of contributions or gifts which is made—


(A) in written or printed form,


(B) by television or radio, or


(C) by telephone

#### Citation:
  - *26 U.S.C. § 6113*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

