Jan 14, 2026, 18:55 PM

Yes, membership dues are tax deductible in the United States as a business expense. Per the U.S. Revenue Reconciliation Act of 1993, however, please note that 1.2 percent of your membership dues payment is not deductible as a business expense because it is allocable to lobbying activities of the organization. Please check with your accountant or tax adviser for detailed information.

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