The PPTC membership renewal notice, which I've just received, states that "member dues are NOT deductible" [against personal income tax as a charitable contribution]. Since PPTC is a 501(c)(3) nonprofit organization, ALL funds donated to PPTC are indeed tax deductible after subtracting all tangible financial benefits received. To my knowledge, PPTC membership provides NO personal benefits of significant monetary or commercial value: the rides and ride schedule are equally available to nonmembers, and the printed Pedal Patter is also distributed for free (e.g., at local bike shops) and has deminimus monetary value (e.g., I couldn't get significant cash by selling my copies). What authority determined that PPTC member dues are NOT tax deductible, and what are the qualifications of the person(s) making that determination? Since I rarely attend PPTC rides and other events, I'm certain my PPTC dues are deductible on my personal income tax return (to the fullest extent allowed by law), but I believe that's also true for members who participate in scores of club rides and other events each year. Perhaps more people would join PPTC and/or renew their memberships if they were told the truth that PPTC membership dues are indeed deductible for income tax purposes to the fullest extent allowed by law.