TUG was granted tax-exempt charitable status, known as 501(c)(3), in the United States by the Internal Revenue Service on February 25, 2003 (retroactive to September 10, 2002). TUG's tax ID number is 22-2868942.
This means the full amount of any voluntary contributions you make to TUG now generally qualify for the income tax charitable deduction in the USA. This includes contributions to the bursary fund and the TeX development fund, as well as general contributions. You can make a donation whether or not you are a TUG member; all donations are most welcome (list of past donors).
It also means that TUG membership dues also qualify for the income tax charitable deduction, minus the actual value of received benefits. The dollar value we have calculated for the TUG benefits is on the membership form.
You may also donate to TUG as part of a contribution to the United Way, for instance via your employer; just write in “TeX Users Group” on their form.
Unfortunately, at present we do not know the tax implications of this status for any other country. Please share with us any information on this that you might have.
Alternatively, independent of our tax status, you may be able to deduct the entire dues amount as an employee expense or a Schedule C business expense, depending on your situation.
As a tax-exempt organization in the US, we are required to publically post several documents:
- Information (tax) returns: 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002.
- TUG's exemption letter from the IRS.
- TUG's exemption application. The actual application also included a copy of TUG's articles of incorporation and bylaws, which we omitted from this pdf file as unnecessary duplication.
Anyone may request printed copies of these documents from the TUG office, for a nominal fee to cover copying and postage. They are also available for inspection at the office.
If you have questions concerning our tax-exempt status, please contact the TUG board.
Although not part of the legal requirements, you may also peruse the yearly financial reports published in TUGboat.
This initiative took many years to come to fruition. Thanks to Mimi Jett (TUG president who started the process), Robin Laakso (TUG executive director), and Amy Silliman (our lawyer) for making it happen.