Tax Deduction Information

Ordo Templi Orientis USA is recognized by the IRS as a non-profit, tax-exempt religious organization under Internal Revenue Code section 501(c)3. Contributions made by members and non-members are deductible from federal income tax, provided that the donor received no goods or services in exchange for the donation. For example, this means that money you pay for a feast is not tax deductible, because you received food in exchange. Your dues are deductible, however, because the IRS does not consider "intangible religious benefits" to be goods or services. However, initiation fees and fees paid for tangible items such as regalia are not deductible.

You do not need to submit receipts or other documentation with your tax return, but you should retain them in case you are audited. For donations of less than $250, all you need is a receipt or cancelled check. For donations of $250 or more, you will need a letter of acknowledgement from your local body (or from the GTG if your donation was made directly to Grand Lodge). A sample letter may be viewed here.

For donations of property or other non-cash goods, please refer to the IRS publication cited below, or consult a qualified tax professional.

For more information, refer to IRS Publication 526 - Charitable Contributions. This may be obtained on-line at http://www.irs.gov/pub/irs-pdf/p526.pdf.

IMPORTANT: The above information is offered only as a general guide, and should not be considered tax advice. Please consult a qualified tax professional for advice pertaining to your particular tax situation.