Membership fees.

(iv) Membership fees. For purposes of this paragraph (f)(7), the term support shall include membership fees within the meaning of 1.509(a)3(h) (that is, if the basic purpose for making a payment is to provide support for the organization rather than to purchase admissions, merchandise, services, or the use of facilities).

Source

26 CFR § 1.170A-9


Scoping language

None
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