Re: Are synagogue dues charity?

Lisa Weiner (ljweiner@pipeline.com)
Tue, 8 Oct 1996 19:35:45 -0400

Joel Erlich wrote:
>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.

[Note that Joel issued an immediate correction, agreeing that dues may be
deductible in some cases... --YM]

I think there is a difference between synagogue dues and symphony society
dues, for ex. Most synagogues do not check whether you are a member or not
before you enter to daven. Entry to a shul is not based on membership.
What, precisely, are the "membership benefits" to which you refer? There
are usually no tangible benefits, unlike dues to a symphony society where
you receive tickets to concerts. And if you do not receive tickets, and
your dues merely support the symphony, I must disagree with your statement
on the tax deductability. I have been led to believe that membership in
tax-deductible organizations is fully deductible as long as you get no
tangible benefits for your money (tickets, books, museum passes, etc.).
Synagogue dues generally go to pay necessary expenses, which might answer
Jonathan Robbins' question about why synagogues charge people to belong.
Someone has to pay the rent, heating, electricity bills, etc. It might be
nice to be idealistic and take the position that you shouldn't be charged
to pray, and indeed, few shuls would ever try to keep out someone who was
not a member, but the money to run the synagogues must come from somewhere.

Lisa Weiner
ljweiner@pipeline.com