As part of the 1993 Omnibus Budget Reconciliation Act, Congress
established limitations on the business tax deductibility of
membership dues to trade associations. Only the portion of
dues that is not attributable to lobbying activities is tax deductible
as an ordinary and necessary cost of doing business.
Dues payments to the Blair-Bedford Builders Association are not deductible as charitable contributions for federal income tax purposes. However, dues payments may be deductible as ordinary and neccessary business expense, subject to an exclusion for lobbying activity. Because a portion of your dues is used by the National Association of Home Builders and the Pennsylvania Builders Association, $96.45 of your total dues payment is NOT decuctible for income tax purposes for 2020.