Hi-
I recommend an article entitled, "Are museum memberships tax deductible?" by 
Barry G. Szczesny(Museum News November/December 2003).  Since memberships 
are often a blend of purchase of benefits(for which dollar values are 
difficult to assign) and gift, the tax deductibility can be a sticky wicket. 
  This article cleared some things up for me.

Primarily, that the IRS allows an exception for the most common membership 
benefits so that if the benefits are "frequently exercised" then they are 
considered insubstantial and therefore the payment is fully  deductible. 
"Frequently exercised" includes benefits such as free admission, museum 
store discounts, and non-commercial newsletters.  Note that this is only for 
membership payments less than $75.

He goes on to explain how to handle larger membership payments, particularly 
those over $250, which require substantiation from the museum.

But please do read it yourself, in case I have mis-represented some tax law 
nuances.  He ends with "The IRS doesn't expect you to be an expert tax 
attorney, but it does expect a good faith effort to comply with the law"

Best,
Amy Cunningham

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