Are memberships tax-deductible?
Basic, Premium and Ultimate memberships levels are not considered tax-deductible for federal income tax purposes. Memberships at the donor levels (Patron Society, Scholars Society, Explorers Society, Leadership Society, and Visionary Society) are considered partially tax-deductible. The amount of membership dues that is deductible is the amount paid minus the fair market value of benefits. Click here for additional information about donor level memberships or contact Rebecca Bailey, Director Of Individual Giving & Events via email or by calling 614.629.3228.
Please note that prices and fair market values are subject to change. COSI recommends you consult a tax advisor with further tax-related questions.