Dues and other contributions or gifts paid to ASA are not tax deductible as charitable contributions; however, they may be tax deductible as ordinary and necessary business expenses. Federal tax law disallows deductions related to certain types of lobbying and political activities. While most of ASA’s lobbying and political activities are not subject to this limitation, ASA estimates that in 2018, 8% of dues revenue will be used for activities that cannot be deducted. Therefore, 92% of your dues may be deductible as a business expense for federal tax purposes.
To ensure the accuracy of member dues, members may be asked to provide supporting information. ASA will notify members selected for dues verification. All information provided will be kept strictly confidential.