If your charitable organization offers benefits for members, be sure you have a membership level that is $75 or less. The value of benefits received generally reduces the charitable contribution amount the donor can claim. An exception is made if the amount paid is $75 or less, in which case low-cost benefits that can be frequently used (free parking, gift shop discounts, etc.) are considered insignificant and the full amount paid is a charitable donation. The real benefit is that higher membership levels with additional benefits can only exclude the value of insignificant benefits if there is a $75 or less level offering the same insignificant benefits. Otherwise, the organization must value the insignificant benefits and reduce the charitable portion of the dues.
