<div dir="ltr">Yep, that's a good example of the kind of statement the non-profit has to provide you. Although I still can't wrap my head around whether or not you can deduct membership benefits such as access to the space if you pay *more* than $75/yr.<div>
<br></div><div>Do note that the only way you can fully deduct "token items" is when the organization <u><b>informs you that you can deduct your payment in full</b></u>. That's spelled out explicitly in Pub 526 (page 4, bottom left). It's entirely up to the organization to do the math to figure out whether a T-shirt qualifies as a "token item" and to inform you if it does. Not something the IRS wants you to decide on your own.</div>
<div><br></div><div>Here's the guidelines for the organization to follow, to decide whether the value of an item or benefit is insubstantial, and can be counted as a "token item":</div><div><br></div><div><a href="http://www.irs.gov/pub/irs-tege/rp_1990-12.pdf">http://www.irs.gov/pub/irs-tege/rp_1990-12.pdf</a><br>
</div><div><a href="http://www.irs.gov/pub/irs-tege/rp92_49.pdf">http://www.irs.gov/pub/irs-tege/rp92_49.pdf</a><br></div><div><a href="http://www.irs.gov/pub/irs-drop/RP-12-41.pdf">http://www.irs.gov/pub/irs-drop/RP-12-41.pdf</a> (Section 3.14)<br>
</div><div><br></div><div>In particular:</div><div><br></div><blockquote style="margin:0px 0px 0px 40px;border:none;padding:0px"><div>"The payment is $25 (adjusted for inflation as described below) or more </div><div>
and the only benefits received in connection with the payment are token items </div><div>(bookmarks, calendars, key chains, mugs, posters, tee shirts, etc.) bearing the </div><div>organization's name or logo. The cost (as opposed to fair market value) of all of the </div>
<div>benefits received by a donor must, in the aggregate, be within the limits established for </div><div>'low cost articles' under section 513(h)(2) of the Code."</div><div><br></div><div>"For taxable years beginning in 2013, for purposes of defining </div>
<div>the term “unrelated trade or business” for certain exempt organizations under </div><div>§ 513(h)(2), “low cost articles” are articles costing $10.20 or less."</div></blockquote><br><div>So if the organization offers a $10 or less T-shirt with a logo, for a donation of $25 or more, then it can count as a "token item". But it does need to be within the context of a fund-raising campaign, and the organization must still tell the donors how much of their payment is a deductible contribution.</div>
<div><br></div><div>Patrik</div><div><br></div><div><cya> I am not a CPA, and this is not official financial or legal advice. Consult your own personal bureaucrat. Just trying to figure this out for myself, because we'll need to know this crap for Counter Culture Labs as well. </cya></div>
</div><div class="gmail_extra"><br><br><div class="gmail_quote">On Wed, Feb 26, 2014 at 12:06 PM, Danny Spitzberg <span dir="ltr"><<a href="mailto:stationaery@gmail.com" target="_blank">stationaery@gmail.com</a>></span> wrote:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div dir="ltr">@Richard @Patrick, I'm motivated by what you say about deducting all donations. I'm no tax expert whatsoever BUT I have deducted whole donations in the past ($50 to <a href="http://buythissatellite.org" target="_blank">buythissatellite.org</a> for a t-shirt) and nobody ever said nothing............dot dot dot...... But playing it safe and by the books, here's an example from <a href="http://longnow.org" target="_blank">longnow.org</a> (I pay member dues of $8/month which gives me free tickets to all talks/lectures) in which they make the same recommendation regarding "fair market value" (see below). It seems to me that Sudo can and should recommend full deductions, possibly because all member benefits are services (use of the space and shared tools/resources) not goods (no t-shirts or other swag).<div>
<br></div><div>----<br><div><br></div><div><br></div><div><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="line-height:1.15;white-space:pre-wrap;background-color:transparent;font-family:Arial">Hello Members,</span><br>
</p><br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial">We’d like to thank all of our members for the support you offer Long Now, through your financial contributions and by sharing your knowledge of the Foundation’s work to </span><span style="vertical-align:baseline;font-style:italic;white-space:pre-wrap;background-color:transparent;font-family:Arial">foster long-term thinking.</span><span style="font-family:Arial;color:rgb(255,0,0);background-color:transparent;vertical-align:baseline;white-space:pre-wrap"></span></p>
<br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial">Did you know that many employers offer a gift-matching program? Your membership dues may be eligible; please consider increasing the impact of your gift, and check with your employer’s HR office to learn more. </span></p>
<br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial">You may need the following information: </span></p><ul style="font-family:arial,sans-serif;font-size:13px;margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Long Now’s tax ID number: 68-0384748</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Our contact person: Whitney Deatherage </span><a href="mailto:whitney@longnow.org" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">whitney@longnow.org</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"></span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">The tax deductible amount of your donation</span></p>
</li></ul><br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial">Below you will find a table that you can use to determine how much of the membership dues you paid in 02013 are tax deductible. Your membership dues each year are considered a tax deductible donation, minus the value of the goods and services you have received. The Long Now Foundation is a California State and Federal Non-profit organization and our tax exempt number is 68-0384748. </span></p>
<br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial;font-weight:bold">Add up how many months you were a Member in 02013:</span></p><br style="font-family:arial,sans-serif;font-size:13px">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial;font-weight:bold"></span><ul style="font-family:arial,sans-serif;font-size:13px;margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Stainless Steel Members</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> $8 for each month in 02013</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Monel Members</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> $30 for each month in 02013</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Tungsten Members</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> $90 for each month in 02013</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Equation of Time Cam Members</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> $2,500 (annual payment)</span></p>
</li></ul><br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><br style="font-family:arial,sans-serif;font-size:13px">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial;font-weight:bold">Then subtract the estimated fair market value of the gifts you received if it is your first year of membership:</span></p>
<br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial;font-weight:bold"></span><ul style="font-family:arial,sans-serif;font-size:13px;margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Stainless Steel Members</span></p>
</li><ul style="margin-top:0pt;margin-bottom:0pt"><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$15 for your Membership card</span></p></li></ul><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Monel Members</span></p></li>
<ul style="margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$15 for your Membership card</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$20 for your </span><span style="font-size:13px;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Works in Progress</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> book</span></p>
</li></ul><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Tungsten Members</span></p></li><ul style="margin-top:0pt;margin-bottom:0pt"><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$15 for your Membership card</span></p></li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$20 for your </span><span style="font-size:13px;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Works in Progress</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> book</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$20 for your <span>Brian</span> <span>Eno</span> </span><span style="font-size:13px;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Bells </span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">CD</span></p>
</li></ul><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;font-weight:bold;vertical-align:baseline;white-space:pre-wrap">Equation of Time Cam Members</span></p></li><ul style="margin-top:0pt;margin-bottom:0pt"><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$15 for your Membership card</span></p></li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$20 for your </span><span style="font-size:13px;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Works in Progress</span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> book</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$20 for your <span>Brian</span> <span>Eno</span> </span><span style="font-size:13px;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Bells </span><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">CD</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:circle;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">$150 for your Equation of Time Cam</span></p></li></ul></ul><br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial;font-weight:bold">Here are some highlights from 02013:</span></p><br style="font-family:arial,sans-serif;font-size:13px">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap;font-family:Arial;font-weight:bold"></span><ul style="font-family:arial,sans-serif;font-size:13px;margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">854 new Members joined Long Now in 02013, and we exceeded our goal of 5,000 Members</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">12 </span><a href="http://longnow.org/seminars/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Seminars</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> to attend, listen to </span><a href="http://longnow.org/live/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">live</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">, and view online</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Newly re-designed </span><a href="http://longnow.org/seminars/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Seminar pages</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> with easier search, sharable highlights and more</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><a href="http://longnow.org/membership/newsletters/02013-september-equinox/#article1" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Construction begins</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> on the Long Now Museum re-design, </span><a href="https://longnow.org/salon/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">fundraising continues</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"></span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><a href="http://longnow.org/membership/newsletters/02013-march-equinox/#article2" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Revive and Restore TEDx</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"></span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">PanLex hits a </span><a href="http://blog.longnow.org/02013/10/02/panlex-hits-a-billion-translations/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">billion translations</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"></span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">A Rosetta Disk is en route to </span><a href="http://www.esa.int/Our_Activities/Space_Science/Rosetta/Wake_up_Rosetta" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">comet </span><span style="font-size:12px;font-family:Verdana;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">67P/Churyumov–Gerasimenko</span></a><span style="font-size:12px;font-family:Verdana;vertical-align:baseline;white-space:pre-wrap"> on board the ESA Rosetta Mission, scheduled to rendezvous with the comet </span><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">in August 02014</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Partnership with the </span><a href="http://longnow.org/membership/newsletters/02013-december-solstice/#article7" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Future of Being Human</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> conference</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><a href="http://longnow.org/membership/newsletters/02013-june-solstice/#article3" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Manual for Civilization</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> project launched</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><a href="http://blog.longnow.org/02013/10/16/dissident-futures-at-ybca/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Dissident Futures</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> partnership with Yerba Buena Center for the Arts</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Partnership with swissnex on the </span><a href="http://longnow.org/membership/newsletters/02013-december-solstice/#article8" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Climate Change panel</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> with Saul Griffith, </span><span style="white-space:pre-wrap;background-color:transparent">Paul Hawken</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> and IPCC Scientists</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Our new Bar Manager, </span><a href="http://longnow.org/membership/newsletters/02013-december-solstice/#article2" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Jennifer Colliau</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">, joins the Long Now team</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">4 issues of the </span><a href="http://longnow.org/membership/newsletters/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Quarterly News for Members</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> published online</span></p>
</li></ul><br style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:13px;background-color:transparent;font-family:Arial;color:rgb(255,0,0);vertical-align:baseline;white-space:pre-wrap"></span><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial;font-weight:bold">And we're looking forward to some great new services and events in 02014:</span></p><br style="font-family:arial,sans-serif;font-size:13px">
<span style="font-size:13px;background-color:transparent;font-family:Arial;color:rgb(255,0,0);font-weight:bold;vertical-align:baseline;white-space:pre-wrap"></span><ul style="font-family:arial,sans-serif;font-size:13px;margin-top:0pt;margin-bottom:0pt">
<li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Another great lineup of </span><a href="http://longnow.org/seminars/" style="text-decoration:none" target="_blank"><span style="font-size:13px;background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Seminars</span><span style="vertical-align:baseline;font-size:13px;white-space:pre-wrap;background-color:transparent;text-decoration:underline"></span></a></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Opening of the </span><a href="https://longnow.org/salon/" style="text-decoration:none" target="_blank"><span style="font-size:13px;background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Long Now Salon</span></a><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> in the spring</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Broadening the reach of the </span><a href="https://longnow.org/membership/" style="text-decoration:none" target="_blank"><span style="background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">membership program</span></a><span style="background-color:transparent;vertical-align:baseline;white-space:pre-wrap"> and offerings</span></p>
</li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial"><p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">More partnerships on thought provoking events and programming</span></p></li><li dir="ltr" style="margin-left:15px;vertical-align:baseline;list-style-type:disc;font-size:15px;background-color:transparent;font-family:Arial">
<p dir="ltr" style="line-height:1.15;margin-top:0pt;margin-bottom:0pt"><span style="font-size:13px;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">and more to be announced in our </span><a href="http://longnow.org/membership/newsletters/" style="text-decoration:none" target="_blank"><span style="font-size:13px;background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap">Quarterly News for Members</span><span style="vertical-align:baseline;font-size:13px;white-space:pre-wrap;background-color:transparent;text-decoration:underline"></span></a></p>
</li></ul><br style="font-family:arial,sans-serif;font-size:13px"><a href="http://longnow.org/membership/newsletters/" style="font-family:arial,sans-serif;font-size:13px;text-decoration:none" target="_blank"><span style="font-family:Arial;background-color:transparent;text-decoration:underline;vertical-align:baseline;white-space:pre-wrap"></span></a><p dir="ltr" style="font-family:arial,sans-serif;font-size:13px;line-height:1.15;margin-top:0pt;margin-bottom:0pt">
<span style="vertical-align:baseline;white-space:pre-wrap;background-color:transparent;font-family:Arial">We're looking forward to another fascinating year - thank you again for your continuing support!</span></p></div>
<div><div class="h5">
<div class="gmail_extra"><br><br><div class="gmail_quote">On Tue, Feb 25, 2014 at 6:19 PM, <a href="http://eddan.com" target="_blank">eddan.com</a> <span dir="ltr"><<a href="mailto:eddan@sudoroom.tv" target="_blank">eddan@sudoroom.tv</a>></span> wrote:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div dir="auto"><div>Just a note, btw - All those monies deducted by individual contributors (at least), in addition to whatever else) also need to be accounted for in Sudo Room's financial reporting to the IRS.<br>
<br><br>sent from <a href="http://eddan.com" target="_blank">eddan.com</a></div><div><div><div><br>On Feb 25, 2014, at 5:44 PM, "Patrik D'haeseleer" <<a href="mailto:patrikd@gmail.com" target="_blank">patrikd@gmail.com</a>> wrote:<br>
<br></div><blockquote type="cite"><div><div dir="ltr"><div><div>But if membership fees are > $75/yr (and didn't we put a minimum of $10/mo?), that clause would not apply. The lowest membership level at GAFFTA and the Crucible is exactly $75/yr, which is probably why they can make it fully tax deductible. Of course, the Crucible also makes far more from class fees than membership fees.<br>
<br>If you pay more than $75/yr, then the organization needs to give you a written statement explaining how much is deductible. *Except* they don't need to give you a statement if the only things you get are "token items" (such as key chains and T-shirts?) and "membership benefits that can be disregarded" (such admission to the facilities and member events). <br>
<br></div>If you read that by the letter, that might mean that the organization doesn't need to give you the statement, but you still won't be able to deduct those "certain membership benefits"?<br><br>
</div>
Gah, who wrote this kinda crap? Spaghetti code ain't got nothing on it...<br><div><div><br><a href="http://www.irs.gov/pub/irs-pdf/p526.pdf" target="_blank">http://www.irs.gov/pub/irs-pdf/p526.pdf</a><br><br></div><div>
Patrik<br></div>
</div></div><div class="gmail_extra"><br><br><div class="gmail_quote">On Tue, Feb 25, 2014 at 3:50 PM, Richard Karnesky <span dir="ltr"><<a href="mailto:rakarne@sandia.gov" target="_blank">rakarne@sandia.gov</a>></span> wrote:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div>On 02/25/2014 04:48 AM, Danny Spitzberg wrote:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
You can usually deduct a donation minus the "fair market value" of what<br>
rewards (t-shirts, etc) you get in return ... I'd be curious to see what<br>
gray area works in out favor here with membership dues - if they can be<br>
construed as donations<br>
</blockquote>
<br></div>
GAFFTA membership fees are fully tax deductible, as are The Crucible's.<br>
<br>
Per IRS Publication 526:<br>
<br>
"Certain membership benefits can be disregarded. Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less.<br>
<br>
1. Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as:<br>
<br>
a. Free or discounted admission to the organization's facilities or events,<br>
...<br>
c. Preferred access to goods or services,..."<br>
When/if sudo is recognized federally as a 501(c)3, I'd imagine dues would be deductible (unless I'm unaware of some additional tangible benefit of membership).<br>
<br>
Some organizations consider t-shirts and similar to be "token items" that do not decrease the deductible amount of your contribution (they cost the organization less than $10.20 each (presumably in quantity) and they bear the name/logo of the organization for donations greater than or equal to $51/yr.<br>
<br>
<br>
--Rick<br>
</blockquote></div><br></div>
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