Are memberships tax-deductible?

Basic membership levels are not considered tax-deductible for federal income tax purposes. Memberships at the Premium and Supporting Family levels, as well as Donor Society levels, are considered partially tax-deductible. The amount of membership dues that is deductible is the amount paid minus the fair market value of benefits you are entitled to receive. Fair market values are provided below:

• Premium Family - estimated fair market value = $130 (fair market value of a two-year membership = $238)
• Supporting Family - estimated fair market value = $152
• Donor-level Memberships - For tax-deductibility information on additional donor-level memberships, please contact Samuel Sexton, Individual Giving Manager, by This email address is being protected from spambots. You need JavaScript enabled to view it. or at 614.629.3190.

Please note that prices and fair market values are subject to change. COSI recommends you consult a tax advisor with further tax-related questions.