Deductibility of CGJA Annual Dues

The CGJA Board has revised the language concerning the deductibility of CGJA annual dues to further clarify the language contained in membership forms and other related means of solicitation.  The revised language now reads:
 
CGJA annual membership dues of $75 or less are of token value, not substantial, and fully deductible.
 
This language is derived from IRS Publication 17 which states in part:
 
Membership fees or dues. You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct only the amount that is more than the value of the benefits you receive.
 
Certain membership benefits can be disregarded. Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less.
 
1. Any rights or privileges, other than those discussed under Athletic events, earlier, that you can use frequently while you are a member, such as:
a. Free or discounted admission to the organization's facilities or events,
b. Free or discounted parking,
c. Preferred access to goods or services, and
d. Discounts on the purchase of goods and services.
 
2. Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10.40.
 
Token items. You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true.
1. You receive only a small item or other benefit of token value.
2. The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full.
 
Deductibility of Local Chapter Dues
 
Following the guidance from IRS Publication 17 (above), it is up to individual chapters to determine the deductibility of dues paid to them, providing they maintain their tax exempt status. 

The California Grand Jurors’ Association is a 501(c)(3) nonprofit organization, EIN 33-0079227.