This is a very machmir (strict) (and not completely accurate) reading of
the tax code. Dues paid to a qualified tax-exempt organization are
deductible to the extent that you receive no benefits or privileges from
the organization for the dues, such as monthly bulletins or journals, use
of a library, or the right to attend luncheouns and lectures. Technically,
if you receive benefits, the organization should tell you how much of your
dues are deductible. In practice, however, I think everyone who itemizes
deductions does deduct their dues to synongogue and I would be very
interested to hear about a situation where the deduction was disallowed
because the taxpayer received the normal benefits associated with shul
membership.