Our zoo says NOT deductible unless membership <$75, and that seems consistent with IRS directives. What is correct answer? Zoo Q&A says: "Zoo memberships are purchased for the goods and services offered by means of the membership and are NOT tax deductible EXCEPT if the amount paid is $75 or less. Memberships $75 and under are considered an insubstantial benefit and are therefore 100% deductible. Please consult a tax advisor for additional information."
My answer stands ... the deducible portion is determined by the source.
I agree that any zoo membership costing more than $75 is no longer deductible. The Living Desert in Palm Desert, CA no longer includes the tax deductible portion on their renewal receipts. They also raised their individual membership from $55.95 to $79.95 in 2019.