Is a membership tax-deductible?

The Botanical Research Institute of Texas (BRIT) is a 501(c)(3) organization with tax-exempt status.

Memberships are partially tax-deductible at Supporter, Patron and Affiliate-level memberships. For Access to Affiliate, goods or services valued at $100.00 have been provided. The amount of the membership contribution in excess of the value of goods and services received is tax-deductible to the full extent of the law.

IRS rules prohibit using DAF contributions to purchase memberships.