Dues, Deductibility, and Refunds

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 1 501c(3) nonprofit organization, EIN 33-0079227.

CGJA Refund Policy

The California Grand Jurors' Association (CGJA) will consider and process refund requests on a case-by- case basis for the types of transactions listed below.

Merchandise:

A full refund, excluding any shipping costs, will be issued, or at the customer’s request, replacement of the product will be offered for non-delivery of merchandise or defective merchandise, or if the product received is substantially not as described. The person requesting a refund must submit a claim for any of these reasons to CGJA within 14 days after CGJA’s shipment date.

The Public Relations Committee Chair will approve or disallow merchandise refund and replacement requests and the Treasurer will disburse a check to the customer within 14 days of approval of the request for a refund.

Donations:

A restricted donation may be refunded, upon the Treasurer’s approval, in the event the donor wishes to retract the gift based on a good faith determination that the donor’s restrictions are not being met by CGJA. Unrestricted donations shall not be refunded.

Training Seminars and Workshops:

Participant Cancellations – CGJA will allow refunds for cancellations received up to five (5) business days before the event. Cancellations received after this period will not be eligible for a refund.

Transfers - Registrations are transferable from one participant to another within an organization upon approval of the CGJA Training Chair. The Chair may also approve the transfer of a registration payment from one event to another. The registrant should contact cgjatraining@cgja.org to cancel, transfer, or inquire about event concerns.

No Shows – CGJA will not issue a refund to a registrant who does not attend an event and has not timely cancelled in advance.

Event Cancellations - In the event CGJA cancels or reschedules an event, the registrant has the option of transferring the registration to another event of the same subject, or receiving a refund. CGJA will contact the registrant to discuss options.

Post-Event Refund Requests – CGJA will not issue refunds after the event has occurred.

Annual Conferences:

Participant Cancellations – CGJA will issue a full refund before the hotel / meal (food) contractual deadline (which is usually about a week before the conference). CGJA will issue a partial refund of the registration fee (excluding the meal order portion), if it is received after the hotel / meal deadline, and five (5) business days before the event.

No Shows – CGJA will not issue a refund to a registrant who does not attend an event and has not cancelled in advance.

Post-Event Refund Requests – CGJA will not issue refunds after the event has occurred.

Released - January 28, 2014