How can I determine contributions from membership dues while filing Form 990-EZ?

While organizations typically provide members with benefits in exchange for dues, making those payments not considered contributions, certain insubstantial or disregarded benefits can still qualify as part of the dues as a charitable contribution.

Charitable organizations are allowed to exclude the value of certain token benefits when calculating the deductible portion, and the remainder may be reported as a donor's contribution on Form 990-EZ.