Yes - you can, due to the humanitarian nature of the organization.
Note: If you have received any personal benefits from Rotary, you may only deduct dues greater than the total amount of benefits.
Generally, you can't deduct the cost of membership in any
club organized for business, pleasure, recreation, or other
social purpose. This includes business, social, athletic,
luncheon, sporting, airline, hotel, golf, and country clubs.
Since Rotary(as well as Lions club) qualifies as a tax deductible charitable organization, its dues are reported as charitable cash donation.
