YMCA Dues as charitable deduction during Covid19

[Hal_Al]

Our local YMCA was close for two months. Even after it re-opened, taxpayer  stayed away for safety. He paid his dues, during shutdown and after.  Can he treat any (during shut down and/or after) as charitable deductions?  The Y is a qualified charity.

There is a $300 above the line charitable deduction for 2020, so many people may be affected by this situation. 

[Opus 17]

I would say yes, as long as the Y has not made any offsetting membership arrangements, like giving the person some unpaid months at the end of the term, or provided some other benefit.

In general, membership fees to a deductible organization are deductible to the extent they are more than the value of the benefits of membership.  If the Y membership pays for access to health and fitness facilities at what would be a fair market rate (at least roughly speaking) and access is not allowed due to no fault of the member, then those part of the dues should be deductible. (This is different than if the facility is open and the member chooses not to go.  The facility would need to be closed on its own decision or state order with no refunds being given.)

[Anonymous]

i would say maybe

charitable contributions of $250 or more.

You can deduct a charitable contribution of $250 or more only if you have a
statement from the charitable organization showing the information in (1) and
(2) 
1. The amount of any money contributed and a description (but not value) of any property donated.
2. Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be
included. 
In figuring whether a contribution is $250 or more, don't combine separate donations.
For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If

[Opus 17]

Well, when I was a member, dues were about $60 per month, so it might not hit the $250 threshold depending on how long it was shut down.  

It would certainly be useful if the Y would issue a letter saying that “during the months of X, Y and Z you received no benefits for your fees, therefore they can be treated as a donation. “

On the other hand, if membership in the YMCA has other benefits beside the fitness equipment that were accessible despite the shutdown, then it might not be fair to treat the dues as a donation even if the member did not use those other benefits.  

[AmeliesUncle]

After it opened back up, no.  It doesn't matter if they chose to go or not; they were paying for the membership to go.   If they wanted it to be a charitable donation, they could have stopped their membership and made an actual donation.

As for when it was closed, the Washington DC branch of the Y says they are applying it as a donation:

All membership payments made while the YMCA was closed will be recognized as tax-deductible charitable contributions to the YMCA.

https://www.ymcadc.org/faqs/

[Anonymous]

the YMCA may recognize it as a charitable contribution but they are not the IRS and don't write the tax code.   if the monthly dues are under $250 the IRS does not require documentation to deduct it as a contribution since they are a 501(c)(3) org and each monthly contribution is regarded as a separate contribution.    if more than $250 the IRS does require a written acknowledgment. The $250 rule applies to all charitable donations. 

[Opus 17]

“Amount of contribution. In figuring whether your contribution is $250 or more, don't combine separate contributions. For example, if you gave your church $25 each week, your weekly payments don't have to be combined. Each payment is a separate contribution.“

The taxpayer does not need a written acknowledgement from the YMCA that their monthly dues while closed are tax deductible if the monthly dues are less than $250.