2012 Percentage of Dues Non Deductibility
The official percentage of NAA dues that is non-deductible for income tax purposes in 2012 should be disclosed to your members on your applications and/or dues renewal statements. According to the lobbying deduction provisions of the Omnibus Budget Reconciliation Act of 1993, associations must estimate the percentage of nondeductible dues payments.
The 2012 percentage of NAA dues that will be non-deductible for income tax purposes is 22%.
This percentage is calculated using the total amount of dues NAA receives from members and the total amount that is expended on lobbying. The amount that NAA expends on lobbying includes the partnership contribution for NMHC, and how that money is expended by NMHC.
If you have any questions, please contact Dave Edwards at 703-797-0689.