Community Chorus dues tax deductable?
Date: November 16, 2012
The community chorus I conduct has recently started charging dues to its members (something it never did before in its 30-plus years of existence). There have been a number of inquiries concerning whether or not these dues could be deducted as charitable deductions on their taxes. Since they are now required of all singers, I am not sure whether they can be considered "charitable". Ours is not a paid-professional organization, but many of the members are music professionals of some sort (music teachers, church musicians, etc.). Some of them presently deduct these as "professional expense." I don't know if Uncle Sam would like that one either, but that is arguable since it seems to qualify as "educational" in their profession, or in some cases, a professional activity for resume purposes.
Any input to feed back to my board before I call the lawyers?