The IRS allows full tax deductibility for donations to a non-profits for memberships if the cost is less than $75 and the benefits are "insubtantial" including free admission, discounts in the museum store, etc.  If memberships were based solely on "donations" and not "sold" then it would benefit the patron from the tax deduction side and benefit the non-profit to not have to pay sales tax.  At least, that is how I read current IRS regs.

So the question is:  Do you "sell" memberships or offer memberships based on a level of "donation"???  And what has been the reason for the decision?

Thanks.

Cindy Ryman Yost
Executive Director
Lincoln Children's Museum

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