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?

House Approves New Charitable Giving Incentives

On July 17, the US House of Representatives passed the America Gives More Act of 2014 (“Act”).  The package of bills is designed to increase donations to Section 501(c)(3) organizations.  While the prospects of the bill being approved by the Senate may be unlikely, given the current gridlock and partisanship in Washington, its future implications for charitable giving are quite noteworthy.

 The Act contains the following five charitable giving provisions: