Deduction of membership fees for a music or cultural association

If an association also serves the leisure activities of its members, the membership fees are not deductible as donations, even if the association's activities are otherwise largely charitable.

Membership fees for a club that also serves the leisure activities of its members are not tax-deductible as a donation. This applies in particular to sports and music clubs. In contrast, contributions to a passive cultural association, i.e. a purely promotional association, can be claimed as a donation. In response to a complaint by a music association, the Federal Fiscal Court clarified that the contributions may not be shown on a donation receipt even if the association is primarily active in youth music work and has several inactive supporting members. The mere fact that some of the members are offered active leisure activities by the orchestra means that only the donations to the association, but not the membership fees, are deductible.