Dues payments and contributions are not deductible as charitable contributions for federal income tax purposes to the extent that payments are not made to 501(c)(3) organizations.
United States taxpayers please note: Under tax law, only that portion of an association member’s dues not attributable to lobbying activities is deductible as an ordinary and necessary business expense. For 2019, 7.0% of ADA dues, 25.7% of MDS dues, and none of your district dues is allocated to lobbying activities and therefore, nondeductible as a business expense.
United States taxpayers please note: Under tax law, only that portion of an association member’s dues not attributable to lobbying activities is deductible as an ordinary and necessary business expense. For 2019, 7.0% of ADA dues, 25.7% of MDS dues, and none of your district dues is allocated to lobbying activities and therefore, nondeductible as a business expense.