It's best to check with a tax expert, but there actually is a value that
needs to be assigned to complimentary admission, gift shop discounts,
receptions, newsletters, etc.   If a museum with members does not charge
admission (but requests a donation instead) then of course one needn't be a
member to enter free of charge.
-----Original Message-----
From: Robert T. Handy <[log in to unmask]>
Newsgroups: bit.listserv.museum-l
To: [log in to unmask] <[log in to unmask]>
Date: Thursday, April 16, 1998 10:06 AM
Subject: Re: membership benefits


>Two considerations:
>
>1.  Are those who pay to attend programs, go through exhibits, etc.
>receiving anything tangible in return?  Probably not, so their admission
>fees can be considered donations (we call all admission fees donations).
> In viewing it that way, you do not have to consider the intangible
>benefits of membership as a return to the member.  If you have an
>accountant, double check this.  Or, if you are on the Internet, look at the
>code relating to 501(c)(3) organizations.
>
>
>------
>Robert Handy
>Brazoria County Historical Museum
>museum_bob
>[log in to unmask]
>
>----------
>From:   Catalina Island Museum Patricia Anne Moore or Stacey
>Otte[SMTP:[log in to unmask]]
>Sent:   Thursday, April 16, 1998 8:41 AM
>To:     [log in to unmask]
>Subject:        membership benefits
>
>Hi, quick question for everyone.  We are just about finished with
>redoing our new membership categories and benefits structure and getting
>ready to send copy for layout and printing.  I'm aware that benefits
>such as a free book or poster should be deducted from the category
>amount so the donor is aware of exactly how much of their donation is
>tax-deductible. What about giving away tickets for museum-sponsored
>events as a membership benefit?  My guess is that these would be treated
>much the same as other types of premiums (i.e. if the public pays $5 for
>a ticket to a historic house tour and you give two tickets free to a $50
>member, then only $40 is tax deductible?)  Is this right?
>
>Stacey Otte
>Deputy Director
>Catalina Island Museum
>[log in to unmask]
>310/510-2414