501(c) cover 15 different types on entities. due to some of them are not deductible.
look over this thread because even if the membership fees are tax deductible, you would have to reduce the amount paid by the value of benefits received.
here's an example from the thread of being only partially deductible
"Any amount that surpasses the value you receive from the organization. For example, if you pay a $100 membership to an orchestra and receive $40 concert tickets in return, the difference ($60) would be tax deductible."
if you paid $250 or more you must have written acknowledgment from the organization as to the amount that is tax deductible.
https://www.networkforgood.com/resource/are-membership-dues-tax-deductible/
