OSTA is a non-profit 501(c)(3) organization. The IRS has issued guidelines that affect the charitable contribution portion of memberships. Under those guidelines, members may claim the amount of their membership, less the fair market value of benefits received. For OSTA members, the fair market value of benefits received is not substantial and your gift is tax-deductible to the fullest extent of the law. All additional charitable donations to OSTA are also tax-deductible.