Can I write off parent teacher organization dues? My five-year-old daughter went to kindergarten last year, and I wrote four checks to her school's PTO.

[Bsch4477]

To deduct as a charitable contribution the organization has to be registered as a non profit, the dues must not be mandatory and you derive no benefit from the donation. 

[SharonD007 · Accepted solution]

It depends. Find out if the PTO is recognized as a qualified 501(c)(3) organization first.  Next, it depends on the type of contribution. You can only deduct the amount that is more than the value of the benefits you receive. If you don’t receive any value, you can deduct the entire amount. Lastly, you must take the itemized deductions on your tax return.  Please review the IRS Publication 526 (2022), Charitable Contributions for further explanation.