This is the case when the organisation exclusively acts as a part of the members' business, in the sense that the fees charged only represent the deductible expenses that the members would have incurred in the event they were charged for them directly. This applies, for example, to fees paid to accounting groups in the agricultural sector, certain service associations, etc. There is no limit on how much you can deduct for these fees.

In order to claim a deduction for fees to service organisations, the service organisation cannot function as an employer association which safeguards the members' interests vis-à-vis their employees, or act as a professional or trade organisation intended to safeguard members' business policy interests, etc.