Tax Information for AARST Members Non-Deductible Portion of Dues Paid in 2023 (For 2023 Tax filings Due in 2024) Payments 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 in 2023 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. |