### Question
How does the law define dues?


### Answer
Under *26 U.S.C. § 512*, **dues** is defined as:

> any payment (whether or not designated as dues) which is required to be made in order to be recognized by the organization as a member of the organization

#### Citation:
  - *26 U.S.C. § 512*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS**

