Are dues paid to a qualified charitable organization deductible as a charitable contribution?
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jg_solo
New Member

Are dues paid to a qualified charitable organization deductible as a charitable contribution?

 
3 Replies
Howard1948
Level 7

Are dues paid to a qualified charitable organization deductible as a charitable contribution?

From IRS Publication 526 re Charitable Contributions:

Membership fees or dues.   You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct only the amount that is more than the value of the benefits you receive.

  You can't deduct dues, fees, or assessments paid to country clubs and other social organizations. They aren't qualified organizations.

Certain membership benefits can be disregarded.   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less.
  1. Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as:

    1. Free or discounted admission to the organization's facilities or events,

    2. Free or discounted parking,

    3. Preferred access to goods or services, and

    4. Discounts on the purchase of goods and services.

  2. 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.

Token items.   You don't have to reduce your contribution by the value of any benefit you receive if both of the following are true.
  1. You receive only a small item or other benefit of token value.

  2. 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 determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2014-61.

Written statement.   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. It must also give you a good faith estimate of the value of those goods or services.

  The organization can give you the statement either when it solicits or when it receives the payment from you.

Exception.   An organization won't have to give you this statement if one of the following is true.
  1. The organization is:

    1. A governmental organization described in (5) under Types of Qualified Organizations ..., earlier, or

    2. 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.

  2. You receive only items whose value isn't substantial as described under Token items , earlier.

  3. You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier.

tenacityjones194
New Member

Are dues paid to a qualified charitable organization deductible as a charitable contribution?

this question was asked and answered three years ago. Does it still apply in 2019
Howard1948
Level 7

Are dues paid to a qualified charitable organization deductible as a charitable contribution?

Yes, the same rules apply for tax returns for the year ended 12/31/2018.  At the moment they also apply to tax year 2019 but Congress can always change that at their whim.
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