Dues

Recurring payments members make to maintain their membership in an organization.

Dues are the recurring payments members make to belong to a membership-based organization, such as an association, club, or advocacy group. They are usually billed on a regular cycle, most often annually or monthly, and tied to a membership tier.

For many organizations, dues provide a dependable, renewable revenue base that funds ongoing operations. Because they recur, retaining members through timely renewal reminders and clear value is central to financial stability.

The tax treatment of dues can vary; in some cases a portion may be deductible and in others not, depending on the benefits members receive and the organization's tax status. Organizations should follow current IRS guidance and disclose accordingly. Tracking renewals and lapses is straightforward when dues live in the same system as the rest of the member relationship.

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