Restricted Gifts: Clarity is the Best Policy

When it comes to large donations for special philanthropic projects or goals, clarity is essential for both satisfied donors and responsible nonprofit organizations. The recent case of Register v. The Nature Conservancy (Dec. 9, 2014), which was decided by a Kentucky federal trial court, amply demonstrates this principle.

Membership Dues – Are They Deductible?

May your organization advertise its membership dues as “tax deductible?”   Individuals considering memberships often want to know whether dues may be deducted from their income as a charitable contribution.  Many museums advertise the deductibility of their memberships.  Other charities state that only contributions above and beyond the membership dues are tax-deductible. What about your organization?  The following paragraphs provide guidance for determining whether an organization’s membership dues may be deducted.

Is the organization the right type?