As a 501(c)(3) organization, STC is a qualified organization. The only determination you need to make is the amount that is more than the value of the benefits you receive. STC's tangible benefits can be estimated at $30 ($15 for the Society's quarterly journal, Technical Communication, and $15 for the magazine, Intercom). The difference between the cost of membership ($125 for 2003) and tangible benefits ($30) is $95, and members may claim that amount as charitable contribution.

Business Expense
Employees and self-employed consultants may claim the full amount of dues as a business expense.

Miscellaneous Deduction
Those who do not fall into the categories defined above may claim the amount of the dues as a miscellaneous deduction. (For miscellaneous deductions that can affect taxes, the total amount of miscellaneous deductions must exceed 2 percent of your adjusted gross income.)

If dues are deducted as a charitable expense, business expense, or miscellaneous deduction, they must be deducted from the tax return filed for the year in which they were paid. In other words, dues paid in 2003 may be deducted only on 2003 tax returns. Members who have questions should contact their local IRS representatives or their accountants.

Money, Not Time
Please be aware that while dues, contributions, and out-of-pocket expenses may be deducted, personal services may not.