

The Washington Calligraphers Guild Inc. — Tax & Deductibility Information
The Washington Calligraphers Guild Inc. is a registered 501(c)(3) educational organization. Our mission to foster and develop the lettering arts is sustained through annual membership dues, educational programming, donations, and retail merchandise sales.
1. Membership Dues & Quid Pro Quo Disclosures
In accordance with IRS regulations regarding quid pro quo contributions, the tax deductibility of your membership dues is limited to the amount paid minus the Fair Market Value (FMV) of the commercial benefits you receive.
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Magazine Benefit: Each membership includes a subscription to our premium, biannual educational journal (Scripsit), which carries a verified Fair Market Value of $60.00 per year ($30.00 per issue).
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Standard U.S. Membership ($40/year): Because the $60.00 annual retail value of the magazine subscription exceeds the entry-level dues, standard $40.00 membership payments are not tax-deductible.
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Higher Membership Tiers & Add-on Donations: For any premium membership tier (such as Supporting, Patron, or Sustaining tiers) or any additional financial contribution built into your renewal above $60.00, only the specific amount exceeding $60.00 is tax-deductible as a charitable contribution to the extent allowed by law.
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Gift Memberships: Standard $40.00 gift memberships purchased for third parties carry the identical $60.00 magazine Fair Market Value baseline and are not tax-deductible for the purchaser. Optional voluntary donations added on top of a gift membership purchase are 100% tax-deductible.
2. Workshops, Lectures & Educational Programs
Registration fees for our instructional workshops, monthly programs, and specialized courses are standard fees for educational services rendered. Because participants receive direct, equal-value instruction and access in exchange for their registration fees, these transactions are not tax-deductible as charitable donations. All residual proceeds or profits generated from successful guild programs are retained entirely by the Guild and immediately reinvested into sustaining our structural educational infrastructure and community outreach.
3. Pure Financial Donations
Voluntary, direct financial contributions made independently of active memberships, event registrations, or merchandise sales receive no commercial goods or services in return. Therefore, these pure financial gifts are 100% tax-deductible to the full extent of the law. The Guild issues official tax receipts for all standalone financial donations.
4. Retail Sales & Leftover Back-Issues
Standalone purchases of standalone retail merchandise—including leftover magazine copies, historical archive print issues, or instructional workshop supply kits—are commercial retail sales and are not tax-deductible as charitable contributions.
5. Official Corporate Governance & Documentation
• Corporate Status: The Washington Calligraphers Guild Inc. is a nonstock corporation incorporated in the Commonwealth of Virginia (State Corporation Commission ID No: 0200274-9).
• Tax-Exempt Status: The Guild is recognized by the Internal Revenue Service as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, organized exclusively for charitable and educational purposes.
• Receipts: WCG automatically provides a written tax acknowledgment receipt via email for all financial contributions, membership activations, and workshop registrations.
• IRS Verification: You can verify our active federal tax-exempt status directly on the official IRS website using our legal name or our Employer Identification Number (EIN: 52-1366730).
• Disclaimer: The Washington Calligraphers Guild Inc. does not provide legal, financial, or tax advice. Please consult a qualified tax professional or certified public accountant regarding your personal tax situation and the deductibility of contributions.