Re: Are synagogue dues charity?

Joel Ehrlich (ehrlich@aecom.yu.edu)
Tue, 17 Sep 1996 09:46:53 -0400 (EDT)

Bill Bickel wrote:
> Jeffrey Belne <102023.1420@CompuServe.COM> wrote:
> >I would like to know if Synagogue membership dues are considered part
of an
> >individual's charity contributions.
>
> Assuming I'm right, let's say you deduct it anyway: If the IRS disallows
> it, then, they'd be doing so based on religious grounds, which of course
> they couldn't do.

This is incorrect! The only deductible charitable contributions are those
for which the donor recieves nothing in return. Dues do not meet this
criterion, as the donor gets membsership benefits. (See section 170 of
the Internal Revenue Code). You cannot deduct your shul dues! However,
contributions above the dues amount are deductable.

Also, this regulation applies to all charitable membership organizations
equally -- church dues are not deductable, nor are your dues to the
symphony society or alumni association -- so there is no issue of
discrimination here.

- Joel
(treasurer of my shul, not a tax attorney, but married to one...)
Joel Ehrlich \ ehrlich@aecom.yu.edu
Department of Biochemistry \ Home: (718) 792-2334
Albert Einstein College of Medicine \ Lab: (718) 430-3095