I am part of a rowing club in the US and pay a membership fee. The rowing club is a 501(c)(3) non-profit, open to the public, and offers learn-to-row classes. The benefits that I receive for my membership fee are access to club facilities, use of club equipment, and coaching (coaches are paid). How do I determine what portion of my membership fee is tax-deductible if any?
IRS publication #526 says this:
Contributions From Which You Benefit
Membership fees or dues. You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct only the amount that is more than the value of the benefits you receive. You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. They are not qualified organizations.
Certain membership benefits can be disregarded. Both you and the organization can disregard certain membership benefits you get in return for an annual payment of $75 or less to the qualified organization. The benefits that can be disregarded are:
Any rights or privileges, other than those discussed under Athletic events, earlier, that you can use frequently while you are a member, such as:
a. Free or discounted admission to the organization's facilities or events,
b. Free or discounted parking,
c. Preferred access to goods or services, and
d. Discounts on the purchase of goods and services.
Does use of club equipment fall under 1a? What about coaching?