The question arises frequently in the U.S. about whether Masonic or other fraternal lodge dues are tax deductible. An article on www.ehow.com today addresses the question. See Are Masonic Dues Tax Deductible? by Russell Huebsch:
Although some of a lodge's activities include charitable work, membership in a lodge usually is not a tax-deductible expense. However, you might be able to deduct some contributions that pass through your lodge.
You cannot deduct membership dues that go toward your Masonic lodge membership, according to Allen Lodge 1435 of Allen, Texas. The Internal Revenue Service does not let you deduct Masonic lodge memberships dues because you receive benefits in return, such as access to lodge facilities and meals, and most lodges do not meet the definition of a nonprofit 501(c)(3) company.
Your lodge may collect contributions that go to a charitable cause, which may qualify you for a tax deduction. The Grand Lodge of Kentucky, for instance, regularly contributes to the Masonic Homes of Kentucky -- a senior assisted-living facility. Contributions that go to this nonprofit are deductible, despite the fact that you may not deal directly with the charity.