I purchased a membership as a birthday gift for a person to our local Art Museum.
I received a letter from the Museum thanking me for purchasing this gift membership for this person.
It included this Summary of my contribution:
"Date of Gift: 9/15/2021
Gift Designation: Membership
Gift Amount: $100
Tax-deductible amount: $100
Please retain this information for your tax purposes. Your contribution is fully deductible to the extent allowed by law. The estimated non-deductible value of the goods and service provided in return for you donation is reflected in the tax deductible amount."
Admission to this museum requires the purchase of a ticket - with the exception of one Sunday a month when admission is free (and does not include any special exhibits). "Members" also get free parking.
I cannot see any basis for the Museum advising that this $100 is tax deductible. Thoughts appreciated.