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Hello jennifer.greenac,
Memberships to zoos are considered tax deductible. But only the membership portion, no tangible property that may have been purchased or added to the cost of the membership is deductible.
You will list the deduction under contributions to charities on the Schedule A - Itemized Deductions.
Hope this helps.
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Have a wonderful day.
For NC zoo in Ashboro you have to call and ask how much:
"Is my membership tax-deductible?
A portion of all memberships are tax-deductible. Stop by the Membership booth or call the membership office at 336.879.7250 to find the tax-deductible amount of your specific membership."
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