Tax Deductibility of Your Annual Memberships

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The following is a notice regarding using your 2014 MDS, ADA, and District membership dues as a business expense tax deductions.

If you have any questions, please email the membership department or call 800-342-8747. 

Dues payments and contributions are not deductible as charitable contributions for federal income tax purposes to the extent that payments are not made to 501(c)(3) organizations. 

United States taxpayers please note:  Under tax law, only that portion of an association member’s dues not attributable to lobbying activities is deductible as an ordinary and necessary business expense.  For 2014, 7.5% of ADA dues, 27.7% of MDS dues (including dues and special assessments), and none of your district dues are allocated to lobbying activities and, therefore, nondeductible as a business expense.