here is an article about museum membership and tax laws
_http://www.aam-us.org/pubs/mn/MN_ND03_LawEthics.cfm_ 
(http://www.aam-us.org/pubs/mn/MN_ND03_LawEthics.cfm) 
 
found by a Bing search using the terms
museum membership percentage tax deduction
 
other hits might help too.
 
Barbara Hass, retired librarian
 
 
In a message dated 10/14/2010 3:58:16 P.M. Mountain Daylight Time,  
[log in to unmask] writes:

Hello,

We wondering if anyone had a standard formula for  calculating the 
percentage of a museum membership that is tax deductible. Like  most museums, we 
offer benefits to people who join and have pegged the number  of benefits to 
the level of membership. Do any of you who work in development  or membership 
have a formula that you use to determine the value of those  benefits 
received?  We are concerned that if we estimate a high value to  member benefits 
then the amount of the membership that is tax-deductible  becomes very low. 
As a result, membership in the museum would not be very  attractive.

Thank you,

Deborah O'Neill
Director of  Education
Mount Vernon Hotel Museum & Garden
421 East 61st  Street
New York, NY  10065
(212) 838-6878
_www.mvhm.org_ (http://www.mvhm.org/) 


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