According to the Internal Revenue Service of the United States, you can deduct only that portion of your dues that is more than the fair market value of the “tangible benefits” that you have actually utilized. We have listed below an estimated fair market value of each of the membership benefits which might be considered tangible. If you wish to learn more about charitable contributions, more specific information is available in Publication 526 at www.irs.gov, or please consult with your tax advisor.
Vital Signs: $20 per year (all membership levels)
Audio MP3 CD or DVD gift: value listed for the gift (Supporting membership and above)
Journal of Near Death Studies: $65 per year (Professional membership and above)
Gift memberships: $30.00 each
Conference Attendance: $400 maximum (Benefactor members only)