Are fees paid to youth sports clubs organized under 501(c)(3) deductible?

Question

Have 3 kids playing high school sports. All the booster clubs are 501(c)(3) organizations. There are annual dues to each respective club. Are these deductible?

Answer 1

If annual dues are a requirement of membership in these sports clubs then, no, they aren't deductible, because they are fees, not a donation -- you are getting something in return for these fees (membership).

If these dues are only suggested donations, and are NOT required at all -- in other words, your kids could be members of these clubs without your paying anything -- then, yes, they are deductible -- but only if you itemize on your tax returns.