The YMCA is a non-profit membership organization that accepts donations. Donations to the YMCA are tax deductible, but YMCA memberships are not. Certain programs run by the YMCA, such as children's day camps in the summer, may qualify for a tax deduction as well. In that case, the deduction is not for a charitable donation, but a child care expense.
Memberships Aren't Deductible
YMCA memberships entitle members to YMCA services, and the entire membership fee is designed to pay for those services. The Internal Revenue Service only permits a tax deduction for the amount paid to a charity that exceeds the value of the goods or services you receive in return, so the membership fee itself would not qualify. However, if you purchase a YMCA membership and also donate to the organization, you can claim that extra donation when you itemize charitable contributions on your taxes.
Parents who send their children to a summer day camp run by the YMCA may claim that cost as a child care expense. You can see if you qualify for the credit by looking at the worksheet in IRS publication 503, "Child and Dependent Care Expenses." You can then enter your claim amount on line 49 of your Form 1040.
- YMCA of South Hampton Roads: Membership Rates and Payment Options
- IRS.gov: Summer Day Camp Expenses May Qualify for a Tax Credit
- YMCA of Greater Charlotte: Giving FAQs
- IRS.gov: Tax Topics -- Topic 506 Charitable Contributions
- IRS.gov: Publication 503 Child and Dependent Care Expenses
- IRS.gov: Form 1040 Instructions