The amount of dues deductible for tax purposes is limited to the excess of the amount contributed over the value of goods and services provided. In general, Individual Membership dues are no longer deductible. However, if you would like to deduct a portion of your dues because you did not receive a benefit, we will leave that to you to determine the amount.
The current member benefits and their approximate values are:
Individual | Affiliate | Sustaining | |
---|---|---|---|
Membership Dues | $250 | $800 | $2,250 |
Membership Benefit & Value | |||
TMS Journal* | $75 | $75 | $75 |
Consultant Directory Listings | $112.50 | $112.50 each (up to 3 free listings) | $112.50 each (up to 10 free listings) |
Free Masonry Education Hub Courses | $50 each | $50 each | $50 each |
Complimentary Books** | - | $250 | $250 |
eBook Subscription Bundle*** | $175 | $175 | $175 |
TMS Publication Discounts**** | 25% | 25% | 25% |
Event Registration Discounts (seminars, webinars, meetings, etc.) | 25% | 25% | 25% |
*Subscription price per year.
**Total value varies based on publications chosen. Affiliate and Sustaining members may select 1 complimentary publication each year. Additionally, Sustaining Members are entitled to a complimentary copy of any new book published that year.
***Includes free access to the Sound Standard, Direct Design, and Cast Stone Standards.
****See the discount schedule for larger quantity discounts