Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 73

Qualified member benefit organizations include civic leagues, business leagues, chambers of commerce, real estate boards, social and recreational clubs, fraternal benefit societies or associations, and credit unions. A member benefit organization is not taxed, but gifts to these organizations generally do not qualify the donor for an income tax charitable deduction. Receipts for gifts to these organizations must disclose that the donor will not qualify for an income tax charitable deduction. However, there are a few exceptions for certain member benefit organizations. The income tax deduction is available for gifts to veterans' organizations, volunteer fire departments, fraternal societies for charitable purposes, and cemetery companies (see IRC Section 170(c)(3)‐(5)).

Some member benefit organizations partner with separately incorporated public benefit charities that serve as a charitable “foundation” to accept tax deductible gifts for qualified charitable purposes, for example, a fraternal organization using a foundation to accept gifts for scholarships. (See IRS Publication 4221, Compliance Guide for Tax‐Exempt Organizations Other than 501(c)(3) Public Charities and Private Foundations.)