ETA 2031.04.183 -- Camping Clubs Receiving Initiation Fees and Dues Income: Excise Tax Advisory 2031.04.183 (ETA 2031) has been issued to explain that for purposes of determining whether income is deductible as bona fide initiation fees or dues, a camping club must first show that it receives some income from dues and/or initiation fees solely for social benefits and not for services rendered. It explains that the fact that a camping club may have barbeques or other events for its members at no separate charge does not demonstrate that the member pays a portion of his or her dues for social benefits.
A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.
Alan R. Lynn