communication department

If you pay taxes in the United States, keep in mind that STC dues are tax deductible. Please note, however, that dues must be deducted from the tax return filed for the year in which they were paid. In other words, dues paid in 2007 may be deducted only from 2007 tax returns. Therefore, if you paid your 2008 dues on or before December 31, 2007, these dues can be deducted only from your 2007 return. Members who have questions should contact their local IRS office or their accountant.

You can claim dues as a deduction in one of several ways: as a charitable expense, a business expense, or a miscellaneous deduction.

Charitable Expense

All STC members who pay taxes in the United States can deduct at least a portion of their STC dues if they claim this portion as a charitable donation. IRS publications 526 (rev. 2003) and 17 define this option:

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.

As a 501(c)(3) organization, STC is a qualified organization. To determine the amount of charitable contribution you may claim, subtract the cost of tangible benefits you receive from STC from the amount of dues you paid in 2007. STC’s tangible benefits can be estimated at $30 per year: $15 for the Society’s quarterly journal, Technical Communication, and $15 for the magazine, Intercom.

STC’s prorated dues system, as well as the different membership categories, might affect the amount of charitable contribution you may claim. When calculating your charitable contribution, consider the following factors:

For 2008 Dues

If you pay your 2008 dues on or before December 31, 2007, you can claim them as a deduction on your 2007 return. The amount of your dues for 2008 depends on the membership category you select: classic, student, or e-membership.

Classic members determine their charitable contribution by subtracting the cost of tangible benefits ($30) from the cost of dues ($175 for classic members). Because student members and e-members do not receive printed versions of Technical Communication or Intercom, they do not receive tangible benefits, and may deduct the full amount of dues for 2007: $165 for e-members and $60 for student members.

Some members also receive prorated credit, based on the month they joined STC, that decreases their 2008 dues.

Business Expense

Employers 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 full amount of dues as a miscellaneous deduction. (For miscellaneous deductions to affect taxes, the total amount of miscellaneous deductions must exceed 2 percent of your adjusted gross income.)

Money, Not Time

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