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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.

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Page Last Reviewed or Updated: 27-Mar-2015