​Families and Organizations interested in applying for Network membership after July 1st 2018: 

1.  Complete the membership form.
2.  Families Pay $50.00 annual dues or commit to recurring $5.00 per monthly dues membership 
3. Supporting community organization pay $75.00 annually or commit to recurring $10.00 per monthly dues membership

Families and Organizations joining Network prior to July 1st 2018, annual dues commitment will not start until January 1st 2019.

1. Families Pay $50.00 annual dues or commit to recurring $5.00 per monthly dues membership 
2. Supporting community organization pay $75.00 annually or commit to recurring $10.00 per monthly dues membership

The Network’s Membership Committee will review the completed membership form and respond with additional questions as needed.

When the  Membership Committee approves the membership form, applying families and organizations have 30 days to pay annual membership dues or setup recurring payment of $5.00 per month or $10.00 per month. If the annual dues are not received or recurring monthly dues are not setup, in the first 30 days requirement, the Network Executive Support Unit will seek understanding on your dues commitment. 

The point of having dues paying membership will allow FU4J Network to help support our commitment to support, in this order:

• Families in the Network
• Families Organization in the Network
• New families not yet in the Network

Question: “Are membership dues tax deductible?”
Answer:
The difference in amount that the member may deduct as a charitable contribution exists because some charities provide goods and services in exchange for dues. The charitable deduction for these payments depends on the benefits given in return for the dues.
When a member receives benefits in return for dues, the general rule is that the dues are not deductible. However, there are exceptions to this rule.
The IRS allows charities to disregard some membership benefits for purposes of calculating the donor’s charitable contribution. You may disregard benefits if you offer them for $75 or less per year and if members can exercise those benefits frequently. Examples of these benefits include free or discounted admission to the organization’s facilities or events, including parking, and discounts on purchases of goods and services, including goods or services offered by retailers working with the organization. When benefits consist of admission to events open only to members of the organization, the organization’s cost per person must be within the limit of low-cost articles ($7.60, adjusted yearly for inflation) for the benefit to be disregarded.
In addition to this exception for small membership payments, the IRS provides criteria for determining when larger membership payments may be considered charitable contributions. Organizations such as museums and philharmonics frequently offer memberships for an amount that is out of proportion to any benefits received. Revenue Ruling 68-432 provides that “there may be instances where an organization may offer a type of membership for an amount substantially exceeding the value of any benefits or privileges offered. Whenever the discrepancy between the size of the membership contribution and the potential monetary benefit is so great as to make it reasonably clear that the payment is of a dual character, the Internal Revenue Service will give due consideration to the possible separation on a uniform basis of that portion of the total payment that may properly be treated as a charitable contribution under section 170 of the Code.”
The ruling concludes that the payment of membership dues to a charitable organization is deductible as a charitable contribution to the extent such payment exceeds the monetary value of the benefits and privileges available by reason of such payment. For example, if there are several classes of memberships available, and each class of membership receives the same benefits, the additional cost of the more expensive membership should qualify as a charitable contribution.
In summary, charities are subject to a variety of disclosure requirements depending on the value of the goods and services provided to the donor. If the dues are under $75, there may be a safe harbor to fit your needs. For larger membership payments, the organization may be able to safeguard the member’s charitable contribution deduction by clearly disclosing the value of the benefits associated with each class or type of membership.