RCW 82.04.4282 provides a deduction for amounts representing bona fide initiation fees or dues. Assuming that a taxpayer’s members pay some portion of their initiation fees or dues solely for the privilege of membership, this ETA provides taxpayers with an acceptable method for determining the amount of initiation fees or dues that taxpayers may deduct under RCW 82.04.4282 by allocating initiation fees or dues between deductible amounts (received for the privilege of being a member) and nondeductible amounts (received in exchange for significant goods or services).
Draft ETA 3XXX/2021 Membership Fees and Dues Allocation
Planned stakeholder meeting
No additional meetings planned at this time.
Public comment period
The department requests comments and stakeholder feedback related to this ETA no later than August 10, 2021 (this is a 60-day extension of the original date of Jun 11, 2021). After a review of the feedback, if any, the department will consider the appropriate next steps in the issuance process.
General questions and/or how to make a public comment
If you wish to make a public comment or have general questions about this ETA, contact Jennifer Arnold at JenniferA@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.