IRS Logo
Print - Click this link to Print this page

Tax treatment of donations - 501(c)(6) organizations

Contributions to section 501(c)(6) organizations are not deductible as charitable contributions on the donor’s federal income tax return. They may be deductible as trade or business expenses if ordi­nary and necessary in the conduct of the taxpayer’s business. The donee organization may be required to make certain disclosures and pay a proxy tax in connection with the dues payment, however.


Return to Life Cycle of a Business League (Trade Association)

 

Page Last Reviewed or Updated: 24-Apr-2014