Tax Deductibility of Your Annual Memberships

Massachusetts Dental Society

Two Willow Street
Suite 200
Southborough, MA 01745

(800) 342-8747
(508) 480-0002 fax

Officers and Trustees
 

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The following is a notice regarding using your 2015 MDS, ADA, and District membership dues as a business expense tax deductions.

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 2015, 7.0% of ADA dues, 28.0% 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.

 

  • If you have any questions regarding the deductibility of your dues or need additional assistance, please email the MDS Membership Department or call 800-342-8747.