The San Diego Model Railroad Museum (SDMRM) is a 501(c)(3) nonprofit organization EIN #95-3522268. Purchases of a San Diego Model Railroad Museum Lifetime Membership may result in charitable tax deductions. The potential tax deduction portion of an SDMRM Lifetime Membership is the full price, less the value of 10 free guest passes included in the initial membership purchase. The fair market value of each SDMRM guest pass is $12.50. The San Diego Model Railroad Museum recommends consulting with a professional tax advisor before calculating tax deductions on individual and corporate tax returns.