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If you put ktsnake's and DeltAlum's answers together, you've pretty much got it, but for a few details..
College fraternities are generally treated under section 501(c)(7) of the Internal Revenue Code; if they qualify under (c)(7), they are individually exempt from income tax, but your dues to them are not tax deductible to you.
The longer story:
DeltAlum refers to a charitable contribution deduction, which is a personal, itemized deduction that you can take if you make a contribution to a foundation under section 170(c)(2), "organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, . . . ." This is one big reason that fraternities and sororities keep their charitable foundations separately incorporated from the national organization. I could get a tax deduction for a contribution to the Phi Kappa Tau Foundation, Inc., but not for one to the Phi Kappa Tau Fraternity. If you donate to a foundation, make sure it qualifies, and then get a receipt.
ktsnake also refers to a 170(c)(4) charitable contribution deduction to lodge system organizations. That won't work either -- the gift has to be kept in a separate account for the same purposes given in (c)(2). So, a gift to a lodge's charity fund will be deductible, but dues to a lodge that are spent on operating expenses are not deductible.
So, to sum up: Dues are not tax deductible.
Even if dues were tax deductible, itemizing deductions doesn't pay off for many students -- the standard deduction is higher than most students' itemized deductions.
Charitable donation deductions are also itemized deductions and are capped depending on your income.
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