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Nonprofit Law/booster club fees with benefits


My son's baseball booster club has different levels of membership.  There is the basic membership and then there are two more levels where you get things like t-shirts and tickets.  Is this legal to do so?

No one is required to join a 501(c)(3) booster organization, but if they do, and they pay some membership fees, they can get some tangible benefits in return for the membership fee.

As to charitable deductions, see IRS Publication 526 "Charitable
Donations"  which is available at:

on page 4, first column,  "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."

Note that the baseball team, or whoever runs the games, could not legitimately sell tickets to the booster organization for less than they sell tickets to the players family and the same would hold for the uniforms.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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