Membership Benefits

Certain membership benefits can be disregarded in determining the charitable contribution amount. This is based on an annual threshold determined by the IRS.

The member can pay more than the threshold amount to the ministry, providing the ministry does not require the larger payment for the member to receive the benefits.

Benefits covered under this rule include:

  1. Any rights and privileges that the member can use frequently while a member, such as free or discounted admission to the ministry’s facilities, events, or parking, preferred access to goods or services, and discounts on the purchase of goods or services;
  2. Admission, while the taxpayer is a member, to events open only to members of the ministry, provided that the projected cost of admission per person does not exceed an amount described in IRC Section 513(h)(2); and

  3. Token items as defined in Revenue Procedure 90-12 and Revenue Procedure 92-49.


 

 


This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.

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