Can Membership fees be claimed?
A child’s full membership fee in a club or other organization for two months or more can qualify if: more than 50% of the programs available to a qualifying child as a result of membership are eligible programs; or more than 50% of available time is devoted to eligible programs for qualifying children. Example: Membership in a local boys and girls club entitles each child to participate in a wide range of programs, some of which are eligible (biking club, weekend hip hop dances, open swim or gym, ski club) and some of which are not (career planning, board games, reading club). A receipt for the full amount of the annual membership cost can be issued if more than 50% of the programs qualify. A receipt for the full annual membership fee paid can also be issued if more than half of the club’s scheduled time (i.e. total program hours) is devoted to eligible programs. If neither of the 50% tests are met, a receipt can be issued for a pro-rated amount. A portion of a family membership is als
