Re: [sudo-discuss] [EXTERNAL] Re: Taxes

If it is relatively easy for non-members to gain free access to the space, programming, and resources, isn't the "value" members receive is quite low. If, however, you only allow members access to some of those things, the value is obviously much higher. Decreasing the "per member" share of shared expenses would seem to diminish the "value" provided. So: (i) increase non-membership incomes (so donations, rather than dues are paying for many hard-to-value items), (ii) increase total income (more members? more goods/services/programming for which you charge?), or (iii) decrease operating expenses. Most other hackerspaces say either "taxes are hard. consult a tax specialist" (e.g. noisebridge and hacker dojo) or "dues are not deductible (e.g. AMT). The latter seems overly conservative, but the former doesn't communicate with members the benefits they are entitled to. Form 990 (think 1040 for 501(c)(3)s) has a line for the benefits paid to or for members. So, all 501(c)(3)s have to do that hard job of defining these values anyway. Surely they don't just say that is equal to the dues times the number of members? --Rick