Tax Information for AARST Members Non-Deductible Portion of Dues Paid for Association dues are not deductible as charitable contributions; however, payments may be deductible as ordinary business expenses in accordance with IRS rules and regulations. The percentage of dues paid that are not deductible as an ordinary business expense is 12.8% The 12.8% (approximately $25 per membership) portion is non-deductible because it is used for direct lobbying activities. |