Non-Deductible portion of payments paid in 2020 (For 2020 Tax filings Due in 2021) 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 2020 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.
