SEC. 5. DEFINITIONS AND

PROCEDURES

.01 Annual Dues (or Similar Amounts). For purposes of this revenue procedure, the term ‘‘annual dues’’ means the amount an organization requires a person, family, or entity to pay to be recognized by the organization as a member for an annual period. For purposes of this revenue procedure, ‘‘similar amounts’’ includes, but is not limited to, voluntary payments made by persons, families, or entities, assessments made by the organization to cover basic operating costs, and special assessments imposed by the organization to conduct lobbying activities.

1995–2 C.B. 391

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also §§ 162, 501, 6033; 1.162–20.)

Rev. Proc. 95–35 ¹