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United States IRS Reporting Requirements of NARM Benefits


According to the United States Internal Revenue Service (IRS) Pub 1771, a written disclosure statement is required for membership benefits provided in exchange for an annual payment of $76 or more (page 6).

While NARM benefits are offered at the $100 level and above, a disclosure statement is not required "where there is no donative element involved in a particular transaction, such as in a typical museum gift shop sale" (page 12).


Based on the advice of Deputy General Counsel at the Smithsonian Institute during the 2011 AMMC conference:

Insubstantial /Frequently used benefits, such as unlimited admissions (NARM), can be difficult to value and a disclosure statement is not required.



IRS Publication 1771 Charitable Contributions Substantiation and Disclosure Requirement
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