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
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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