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).


26 CFR § 1.170A-9

Scoping language

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