Can I deduct rotary dues??

[MargaretL · Accepted solution]

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.

[skhanson75781]

Would it be in the donations to charity then??  Thank you!!

[doug2]

This seems to contradict the advice provided by my Rotary club.  Most Rotary clubs are formed under Rotary International's 501(c)(4) group exemption, and contributions to 501(c)(4) organizations are not typically tax deductible.

[MargaretL]

Yes, they are reported as a cash donation.

[tvancleve]

This answer is WRONG. Club dues are not charitable contributions. Club dues MAY be a deductible business expense, if you have a qualifying business, or they may be deducted (before 2018) as an unreimbursed employee business expense on form 2016, if you otherwise qualify.

[jtrone]

Rotary Clubs are 501c4 organizations, which are not qualified.  Dues are only deductible as business expenses, not personal deduction.   May clubs have separate 501c3 foundations and donations to those foundations would be personally deductible. 

[North Star]

Please delete Margaret's 2019 reply as she did not properly research the §501(c) status of the community based service organizations such as Rotary Int'l. 

Subsequent replies are the correct answer when dealing with §501(c)(4) welfare etc organizations such as Rotary International Clubs.  Please note that many (c)(4) Rotary Clubs have created separate (c)(3) charitable organizations as well as use the renown (c)(3) "The Rotary Foundation" to obtain a charitable income tax deduction for philanthropic donations (but not for any payments to the clubs or RI itself).