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FAQ: Deductibility of Membership Dues

Resource Center - Foundation

Are membership fees or dues deductible?

1. Membership fees or dues are deductible if they are paid to a qualified organization. Dues, fees or assessments paid to country clubs and other social organizations are excluded.

2. Only the amount that is more than the value of benefits can be deducted. For example, if the membership fee is $125 and the value of the benefits is $100, the deductible amount would be $25.

3. In determining the deductible amount, certain membership benefits can be disregarded when they are received in return for an annual payment of $75 or less to the qualified organization. Payments exceeding $75 may be allowed if they are not required by the organization in exchange for benefits.

Benefits covered under this rule are:

(a) Rights or privileges that can be used frequently during the membership period, including:

  • Free or discounted admission to the organization's facilities or events (Special rules apply to athletic events. See IRS Publication 526, Charitable Contributions).
  • Free or discounted parking.
  • Preferred access to goods or services.
  • Discounts on the purchase of goods and services.

(b) Admission during the membership period to events that are open only to members of the organization, if the organization reasonably projects that the cost per person is not more than a specified amount. That amount may be adjusted annually for inflation.

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