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My understanding is that dues aren't tax deductible, but certain charitable contributions to a lodge operating as a 501(3)c may be. The reason I heard for this was 26 USC § 170 (C)(4):
(4)In the case of a contribution or gift by an individual, a domestic fraternal society, order, or association, operating under the lodge system, but only if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
My limited understanding is that dues do not qualify as they are used to provide the ongoing expenses of the organization, and not explicitly for charitable purposes.
Dues generally are not tax deductible because you receive something (the benefits of your membership) in return for them. Dues I believe are considered a puchase, not a donation. You might double check with a CPA....