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Tax deductibility of Museum admissions?

 
 
R. Vaughn
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      01-02-2006, 06:47 AM
Having recently paid $20 per person for admission on a family
outing to the Museum of Modern Art in NYC, I'm now wondering
if the admission cost is tax deductible as a 'charitable
deduction'? The www.moma.org web site states that the museum
is a 'not-for-profit' and that *annual memberships* are
deductible, but does not discuss the tax impact of individual
admissions of non-members. I scanned the IRS Charitable
Deductions publication but didn't find an answer.

Any ideas? Thanks in advance.

Moderator:
The Devil made me write this. Tickets to the Chicago Cubs
(aka the Chicago Chokers) should be tax deductible as
admission to a cemetery (aka The Wrigley Graveyeard).

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Paul Thomas
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      01-02-2006, 06:14 PM

"R. Vaughn" <(E-Mail Removed)> wrote

> Having recently paid $20 per person for admission on a family
> outing to the Museum of Modern Art in NYC, I'm now wondering
> if the admission cost is tax deductible as a 'charitable
> deduction'? The www.moma.org web site states that the museum
> is a 'not-for-profit' and that *annual memberships* are
> deductible, but does not discuss the tax impact of individual
> admissions of non-members. I scanned the IRS Charitable
> Deductions publication but didn't find an answer.


Admission to events sponsored in whole or in part by a non-profit
are generally not tax deductible. Now, the only case where part
of your admission may be a tax deduction is when the non-profit
indicates that the ticket is $20, of which $5 is considered a
charitable contribution.

Most non-profits don't do that for admission tickets, but for
things like dinners where out of your $100 "dinner" there is a
$30 dinner cost and a $70 contribution.

--
Paul A. Thomas, CPA
Athens, Georgia

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Phil Marti
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      01-02-2006, 06:17 PM
"R. Vaughn" <(E-Mail Removed)> wrote:

> Having recently paid $20 per person for admission on a family
> outing to the Museum of Modern Art in NYC, I'm now wondering
> if the admission cost is tax deductible as a 'charitable
> deduction'?


If you could have walked in for free and chose to donate $20
a head, it's a deductible contribution. If they charge you
$20 admission, you have received $20 in services in exchange
for your payment, and there's no deduction.

--
Phil Marti
Clarksburg, MD

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Harlan Lunsford
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      01-02-2006, 11:29 PM
R. Vaughn wrote:

> Having recently paid $20 per person for admission on a family
> outing to the Museum of Modern Art in NYC, I'm now wondering
> if the admission cost is tax deductible as a 'charitable
> deduction'? The www.moma.org web site states that the museum
> is a 'not-for-profit' and that *annual memberships* are
> deductible, but does not discuss the tax impact of individual
> admissions of non-members. I scanned the IRS Charitable
> Deductions publication but didn't find an answer.
>
> Any ideas? Thanks in advance.


Membership fees are NOT deductible, neither for members or
non members. The old adage applies; "You gets what you pays
for". Value received, in other words.

> Moderator:
> The Devil made me write this. Tickets to the Chicago Cubs
> (aka the Chicago Chokers) should be tax deductible as
> admission to a cemetery (aka The Wrigley Graveyeard).
>


God will get you for that, Dick Adams.

Happy New ChEAr$,
Harlan Lunsford, EA n LA
not a Bud man, but a Cubs FAN!

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joetaxpayer
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      01-03-2006, 07:50 AM
Harlan Lunsford wrote:
> R. Vaughn wrote:


>> Having recently paid $20 per person for admission on a family
>> outing to the Museum of Modern Art in NYC, I'm now wondering
>> if the admission cost is tax deductible as a 'charitable
>> deduction'? The www.moma.org web site states that the museum
>> is a 'not-for-profit' and that *annual memberships* are
>> deductible, but does not discuss the tax impact of individual
>> admissions of non-members. I scanned the IRS Charitable
>> Deductions publication but didn't find an answer.
>>
>> Any ideas? Thanks in advance.


> Membership fees are NOT deductible, neither for members or
> non members. The old adage applies; "You gets what you pays
> for". Value received, in other words.


My understanding has always been that a 'membership' was
deductible as a donation, and this has been reinforced by
the acknowledgments I've received stating "no goods or
services were provided for this gift". Even though
memberships then allow for unlimited visits to the
museum/aquarium/etc.

Purchasing individual tickets are different as there's an
immediate quid pro quo of the admission to the building. OP
might have been better off by buying a family membership
instead of the admissions.

JOE

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Stuart A. Bronstein
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      01-03-2006, 06:02 PM
joetaxpayer <(E-Mail Removed)> wrote:
> Harlan Lunsford wrote:


>> Membership fees are NOT deductible, neither for members or
>> non members. The old adage applies; "You gets what you pays
>> for". Value received, in other words.


> My understanding has always been that a 'membership' was
> deductible as a donation, and this has been reinforced by
> the acknowledgments I've received stating "no goods or
> services were provided for this gift". Even though
> memberships then allow for unlimited visits to the
> museum/aquarium/etc.


It depends on if you receive anything of value for your
membership. If you do (e.g. the ability to visit a museum
without charge when non- members pay an admission price),
then it's not deductible.

Stu

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Victor Roberts
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      01-04-2006, 06:14 AM
"Phil Marti" <(E-Mail Removed)> wrote:
> "R. Vaughn" <(E-Mail Removed)> wrote:


>> Having recently paid $20 per person for admission on a family
>> outing to the Museum of Modern Art in NYC, I'm now wondering
>> if the admission cost is tax deductible as a 'charitable
>> deduction'?


> If you could have walked in for free and chose to donate $20
> a head, it's a deductible contribution. If they charge you
> $20 admission, you have received $20 in services in exchange
> for your payment, and there's no deduction.


So museums which seem to *charge* a fixed admission price
actually print on the ticket "suggested donation," So, in
that case I assume the payment could be taken as a
charitable deduction.

--
Vic Roberts
Replace xxx with vdr in e-mail address.

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Victor Roberts
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      01-04-2006, 06:15 AM
"Stuart A. Bronstein" <(E-Mail Removed)> wrote:
> joetaxpayer <(E-Mail Removed)> wrote:
>> Harlan Lunsford wrote:


>>> Membership fees are NOT deductible, neither for members or
>>> non members. The old adage applies; "You gets what you pays
>>> for". Value received, in other words.


>> My understanding has always been that a 'membership' was
>> deductible as a donation, and this has been reinforced by
>> the acknowledgments I've received stating "no goods or
>> services were provided for this gift". Even though
>> memberships then allow for unlimited visits to the
>> museum/aquarium/etc.


> It depends on if you receive anything of value for your
> membership. If you do (e.g. the ability to visit a museum
> without charge when non- members pay an admission price),
> then it's not deductible.


See for example:

http://evenue.amnh.org/cgi-bin/ncomm...MBR&linkID=msh

The American Museum of Natural History states that becoming
a member gives you unlimited complementary admissions and
that the full membership fee, less an amount designated for
the magazine, is tax deductible. Now I know that the fact
that they say this does not make it legal, but considering
their visibility you would think that the IRS would take
notice if this were incorrect.

The AMNH is one of those that lists their admission fees as
"suggested", which may explain the tax deductibility of
their membership fee, yet I never saw anyone in the ticket
line pay an less than the "suggested" amount.

--
Vic Roberts
Replace xxx with vdr in e-mail address.

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Phil Marti
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      01-04-2006, 06:00 PM
"Victor Roberts" <(E-Mail Removed)> wrote:

> So museums which seem to *charge* a fixed admission price
> actually print on the ticket "suggested donation," So, in
> that case I assume the payment could be taken as a
> charitable deduction.


What do you do, call Miss Cleo and ask what the suggested
donation is? I can't figure out any other way of knowing.
Oh, maybe it's a sign at the cashier, whom you have to see
to get a ticket.

There's an easy way to see if it's a donation or an admission
charge. Tell the ticket dispenser you'll not be making a
donation. Enjoy your visit, then send them a donation later.

--
Phil Marti
Clarksburg, MD

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Arthur Kamlet
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      01-05-2006, 02:52 AM
Victor Roberts <(E-Mail Removed)> wrote:

> So museums which seem to *charge* a fixed admission price
> actually print on the ticket "suggested donation," So, in
> that case I assume the payment could be taken as a
> charitable deduction.


So Form wins out over Substance?

__
Art Kamlet ArtKamlet @ AOL.com Columbus OH K2PZH

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