Yes. Membership dues qualify as an allowable administrative expense and may be included in the 5% payout calculation for private foundations.
How To Record It
Treat the dues as an administrative expense, not a grant. Grants must be “no-strings-attached,” meaning the foundation cannot receive any benefits in return. Classifying dues as a grant would bar you from using member resources, so booking them as an administrative expense preserves full access to Exponent Philanthropy benefits while still meeting the payout requirement.
Still have questions?
Members can access staff experts through our Q&A service by calling 202-580-6560, or post a question to the member community to hear form peers in the field.
Explore our Q&A archive