That's like some charitable organizations have membership dues, which are deductible if you don't get any financial or tangible benefit.And then there's the Smithsonian Institution and National Geographic Society, where the "dues" are like $20, and that includes the magazine.Those magazines are real ones with purchase prices on them and which are available for purchase by the public. The Nature Conservancy magazine does not have a purchase price on it and is more like a report on the organization's activities than a magazine. Just as you might see a photo of XYZ Corporation's new branch office in Peoria in its annual report to shareholders, you see photos of places the Nature Conservancy is managing in its magazine which is sent to donors. I certainly don't experience any financial or tangible benefit from getting it, but maybe the IRS sees things differently. --fleg
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