Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as:
Free or discounted admission to the organization's facilities or events,
Free or discounted parking,
Preferred access to goods or services, and
Discounts on the purchase of goods and services.
Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) isn't more than $10.50.
You receive only a small item or other benefit of token value.
The qualified organization correctly determines that the value of the item or benefit you received isn't substantial and informs you that you can deduct your payment in full.
The organization is:
A governmental organization described in (5) under Types of Qualified Organizations ..., earlier, or
An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally isn't sold in commercial transactions outside the donative context.
You receive only items whose value isn't substantial as described under Token items , earlier.
You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier.