Tax Deductibility of Membership Dues
The amount of membership dues that is deductible for federal income tax purposes is the amount paid less the fair market value of benefits provided in return, whether used or not. As of July 1, 2011, the fair market value of member benefits is:
- $5.00 for each Omni Theater pass received with your membership,
- $6.00 for each Planetarium pass received with your membership, and
- $17.00 for each Exhibit Halls guest pass received with your membership.
Please note that prices and market values are subject to change, and we recommend you consult a tax advisor with questions.
