Publication 417, Nonprofit USPS Marketing Mail Eligibility: Nonprofit and Other Qualified Organizations > Appendix A > A-1 Case Study 1: Publication ContainingAdvertisements An authorized medical educational association, “MEA,” concentrates on diseases of the heart and circulatory system. MEA publishes a journal three times a year and circulates the journal to its members. According to the MEA’s dues statement, $10 of the annual dues pays for the subscription to the journal. Additionally, each issue of the journal bears a cover price of $6; copies are sold at various retail outlets; and annual subscriptions are available to nonmembers of the association for $15 a year. The primary contents of the journal include academic articles by researchers and physicians concerning developments in the heart and circulation system, as well as research and treatment of related diseases. The journal consists of about 25 percent advertisements, including advertisements by MEA for books that it produces, advertisements by other nonprofit organizations for their publications, advertisements by for-profit medical supply companies for pharmaceutical products, medical supplies and equipment, and a few advertisements for luxury automobiles. MEA wants to mail the journal at the Nonprofit USPS Marketing Mail (nonprofit) prices. | |