Magazine media paid promotional programs
Association subscriptions are defined as subscriptions included as a benefit of membership to an association. An “association” is defined as any organization or society that meets postal and federal or state tax rules as a not for profit or non-profit entity.
- All association members must be notified that their annual dues or membership payment includes a subscription to the publication.
- A portion of the annual dues (or contribution) must be allocated to the subscription.
- The amount allocated for the subscription must be no less than one cent.
- The annual dues (or contribution) must be no less than the value assigned to the magazine, plus any premiums received outside of the benefits of the membership.
- Upon application for new membership, the consumer must be informed that the magazine subscription is included as a benefit of membership and the value assigned to the subscription.
- The portion of the annual dues (or contribution) allocated for the subscription must be clearly stated on every invoice or renewal notice for dues, annual membership payment or contribution.
- The subscription value may be presented as either deductible or nondeductible, but all invoices or notices must state which one applies.
Example of Acceptable Offer:
___ YES! I want a one-year membership to Proto Association.
City, State, ZIP _________________
In this example, the consumer is notified the subscription is included with membership, the value of the subscription is at least one cent, the subscription value is noted as nondeductible and the annual dues are at least $6.01.