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What is the 2011 tax deductibility of memberships?

deductibility memberships tax
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What is the 2011 tax deductibility of memberships?

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Memberships are non-refundable and non-transferable. The IRS has issued guidelines affecting the tax deductibility of Denver Botanic Gardens memberships. Membership categories up to and including Four Seasons Memberships ($1,250) have no fair market value for tax reporting purposes. Please contact the membership office for information regarding Director’s Circle and Garden Leader Memberships. Please consult your financial advisor regarding the tax deductibility of your membership.

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