Membership Dues Nonprofits must also analyze, classify, and allocate membership dues as contributions, exchange transactions or both. Communications from the nonprofit describe the dues payment as helping provide benefits to the general public or a subgroup of society served by its program activities. The nonprofit provides benefits to nonmembers as well as to members. The benefits do not cover a specific period or end at the close of a specific period. Membership is not needed to pursue a specific career or live in a particular area.
Membership is open to the general public without limitations.
The nonprofit provides benefits only to its dues-paying members. Benefits are available only for a specific period, after which the person must make another dues payment to continue enjoying the benefits of membership. Membership is needed to work in a certain career or live in a specific area. Only people who met certain specific criteria can become members. A donor can attach two kinds of strings to a contribution.