Annual Dues and the Lobbying Tax Deduction for 2016
Kara Illig
Due’s payment to HBAA are not deductible as charitable contributions for federal income tax purposes. However, due’s payments may be deductible as ordinary and necessary business expenses subject to the exclusion for lobby activity. Because a portion of your dues is used for lobbying by NAHB and PBA, $86.75 is not deductible for income purposes.