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Nonprofit Law/501c3 as a pass through to 501c6 organizations


AS a 501c3 we receive dues checks which include dues for 2 other 501c6 organizations. Can our c3 act as a pass through and forward the funds to these other entities?
Ex. an Organizational dues check for $100 is written to SCCMAA(501c3). Of that $100, $25 state dues is sent to the CMAA(501c6) and $50 national dues is sent to the AMAA(501c6). Our 501c3 (SCCMAA) keeps the remaining $25 local dues.

A 501(c)(3) organization is not supposed to be doing favors and using its office time for a 501(c)(6) organization, although a c6 can assist a c3.  Internal Revenue Code section 501(c)(3) which is available at: (on page 2, first column)
has, in part, that the 501(c)(3) organization must be "operated exclusively for religious, charitable ...or educational purposes.

Also, there is not an good reason why the persons would not pay their dues in separate checks.  There is a bad reason -- that they want to deduct the whole amount. Donations or dues to c6 organizations are not deductible as donations. See IRS Publication 557 "Tax Exempt Status for Your Organization" which is available at:
on page 72 (last column)

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


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. 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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