According to the bylaws all Toastmasters clubs operate under, any new member of a club must be voted into membership by the club. In practice, this rarely happens. Upon joining Toastmasters, you will find yourself paying three different fees. One is your Club dues, if any. All Toastmasters clubs are billed in March and September for semi-annual dues for their members who wish to remain members for the next six months.
Clubs usually charge dues on top of the world dues.
This is so they'll have money in the treasury for expenses. It's up to each club what they want to charge. Some clubs waive the club dues for new members and only assess them at the semiannual dues payment dates. In other words, it must be an educational expense to be tax deductible. Toastmasters International will send you complete tax deduction explanations if you request them to do so.