AAUW National Dues FAQ

How do I pay AAUW individual member national dues for FY 2010?
AAUW individual member national dues for FY 2010 are $49, payable as follows:

• Branch members may pay their dues by check to the branch as they have always done.
• Members-at-large will pay the entire $49 national dues by a single check or online.
• Members of MPP participant branches have several payment options. See the Updated AAUW Membership Pilot Program Briefing in the Current Topics Briefing series for details.

What are the facts regarding tax deductibility of AAUW national dues/fees for my personal taxes in 2009?*
Because AAUW is restructuring and our IRS Section 501(c)(3) charitable entity, to be called AAUW, will house our membership, most of your national AAUW membership dues for FY 2010 will be considered by the IRS to be a charitable deduction. Please see the following tax information to assist you with your personal 2009 taxes.

Effective April 1, 2009:

• AAUW National Individual Membership dues for fiscal year 2010 are $49:
  $46 is tax deductible as a charitable contribution, and $3 is not (because it supports the AAUW Action Fund's Section 501(c)(4) Lobby Corps and get-out-the-vote activities).

• AAUW National Student Affiliate fee is for fiscal year 2010 is $17:
  $16 is tax deductible as a charitable contribution, and $1 is not (because it supports the AAUW Action Fund's Section 501(c)(4) Lobby Corps and get-out-the-vote activities).

• AAUW National Life Membership dues (one-time payment) of $980 are fully tax deductible.

• Tax deductibility details for special AAUW membership promotions are specified in the promotion information.

NOTE: Branch members — Full national dues are to be paid through your branch as usual. Individual members (MALs) — Full dues are payable to AAUW.

* Branch/state membership dues are not tax deductible as a charitable contribution unless your branch/state is classified under the Section 501 (c)(3) entity by the Internal Revenue Service. Consult your branch/state finance officer to verify status.

Is there an easy way to determine the deductibility of AAUW national dues for different membership categories?
This chart shows the tax deductibility of national dues, sorted by dues amount.

When I pay national dues at the branch, can I still write a single check? What about adding a donation?

• For payment of individual national dues at the branch, you will continue to write a single $49 check to AAUW, now predominantly a 501(c)(3) organization, which means that the majority of your dues payment ($46.00) is deductible on your personal taxes.
• Because AAUW applies $3 of your $49 dues to support the work of our AAUW Action Fund, through which we operate our 501(c)(4) activities, that $3.00 is not tax deductible for you.
• Do not send two separate dues checks. Write "dues payment" in the notation section of your check.
• If you want to include a donation as well, you may still write one check for the dues plus the donation. It is advisable to write "dues + donation" in the notation section of your check, and if you want to designate the donation to some specific activity, write "dues + F & G" or "dues + LAF" or whatever program you want to support with your donation. Of this check for dues plus donation, all but $3 is tax deductible for you. The $3 of your dues is still not tax deductible to you, no matter what else you contribute. So, for instance, if you pay your dues and donate another $51, $97 is tax deductible for you — but you can send a single check for $100 to include both the dues and the donation.

Does depositing AAUW national dues and/or contributions into branch bank accounts and then forwarding them as lump sum payments to AAUW affect the tax deductibility of these dues and/or contributions?
Tax-deductible funds (national dues and contributions) may be processed through branch checking accounts. That these funds are collected by the branch is immaterial to their deductibility, as the intent of the payer and the destination of the payment controls the tax deductibility of the payment when the recipient is a 501(c)(3) organization.

See the Updated AAUW Branch Tax Status after Restructuring Briefing in the Current Topics Briefing series for details.

Are my branch and state member ship dues tax deductible now?
Branch/state membership dues are not tax deductible unless your branch/state is classified under the Section 501(c)(3) entity by the Internal Revenue Service. Consult your branch/state finance officer to verify status.

See the Updated AAUW Branch Tax Status after Restructuring Briefing in the Current Topics Briefing series for details.