Are memberships such as Ducks Unlimited tax deductible?

[HelenC12]

Yes, Ducks Unlimited, Inc. is tax exempt under section 501 (c)(3) of the Internal Revenue Code.

However, , you can deduct only the amount that is more than the value of the benefits you receive. For additional information, see 2019 Publication 526 - IRS.gov, page 4 or the information below.

[Anonymous]

this is from IRS publication 526

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 that you can use
frequently while you are a member, such
as:
a. Free or discounted admission to the
organization's facilities or events,
b. Free or discounted parking,
c. Preferred access to goods or services, and
d. Discounts on the purchase of goods
and services.
But, item (1) doesn’t include rights to
purchase tickets for seating at an athletic
event in an athletic stadium of a college or
university as a result of a contribution to
such institution.
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 $11.10.

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 2018-57.

OTHERWISE your membership payment must be reduce by the faire market value of anything you received in return 

[UncleBobsNiece]

Is the $75 threshold explained in the IRS guidance $75 per person?  If a $60 single-member dues payment would be fully deductible pursuant to the cited guidance, would a $120 household dues payment to the same organization, with the same minimal benefits for two persons instead of just one, also be fully deductible?

[DavidD66]

@UncleBosNiece  If you did not receive a written statement form the 501(c)(3) organization giving you a value for the goods and services you received, you can deduct the full $120 in your example.  According to the IRS:

" 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."

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.