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Dues paid to NCHBA are not deductible as charitable contributions for income tax purposes. However, they may be deductible as ordinatry and necessary business expenses subject to restrictions imposed as a result of association lobbying activities. NCHBA estimates that the nondeductible portion of your 2010 dues—the portion that is allocable to lobbying—is 25 percent. Thus, for a member who pays their NCHBA dues of $60, 25 percent or $15.00 will not be eligible as a business expense. Similarly, for an affiliate member who pays their NAHB dues of $5.00 in 2010, 25 percent or $1.00 will not be eligible for deduction as a business expense.
For 2010, NAHB estimates that the non-deductible portion of national dues—the portion that is applicable to lobbying—is 16%. Thus, for a member who pays their NAHB dues of $150.00 in 2010, 16% or $ 24.00 will not be eligible for deduction as a business expense. Similarly, for an affiliate member who pays their NAHB dues of $5.00 in 2010, 16% or $.80 will not be eligible for deduction as a business expense. |
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