National Foundation for Rescued Animals d.b.a. Tiger Creek Animal Sanctuary is a nonprofit 501(c)(3) organization. Membership is considered a donation and may be tax-deductible. The IRS has issued guidelines affecting the tax-deductibility of memberships. Members may deduct the amount of their membership contribution, less the fair market value of benefits received. Based on a reasonable estimate of benefits associated with each membership category, Tiger Creek memberships of any amount are fully tax-deductible. However, we recommend that you discuss all tax deduction questions with your tax consultant or financial advisor.