Non-Deductible Portion of Dues Paid in 2019 (For 2019 Tax filings Due in 2020) 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 2019 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.
