BIR Ruling No. 057-65

May 27, 1965 BIR RULING NO. 057-65 Dra. S. Alzona-Delea 1815 Singalong St. Malate, Manila M a d a m : This has reference to your letter dated January 10, 1965 requesting a ruling on the following query: "Please give us the following information. Are these items deductible (income tax)? "1. Fees paid by the undersigned to the Phil. Obstetrical & Gynecological Society (membership fee paid annually) "2. Fees paid to the Third Asiatic Congress of Obstetrics, Manila. "3. Membership fees paid annually to the Singalong Ladies' Association which works closely with the Fabella Memorial Puericulture Center & Premature Clinic, same center. "4. Donations in case to the indigent thru the Singalong Ladies' Association and receipted by the Association and used to by miscellaneous items for the poor of the district." In reply thereto, I have the honor to inform you that only the first two items in your query are deductible under Section 30(a) of the Tax Code. A taxpayer engaged in business or in private professional practice can deduct as a business expense, dues paid in professional societies and membership dues which are paid to organizations where such membership is used in advancing his business interests. Common examples are: dues paid to the chamber of commerce, trade associations, professional societies, and similar organizations. (par. 11201 P. H. 1963; Sec. 69, Revenue Regulations No. 2) Membership fee to the Singalong Ladies' Association is not deductible. Said organization, as the name implies, is not a professional association or society and dues paid to it are considered personal expense. Contributions or gifts to the Singalong Ladies' Association are deductible if it can be established that the Association is a charitable or cultural association no part of the net income of which inures to the benefit of any private individual pursuant to Section 30(h) of the Tax Code. casia Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue