Attorneys Advocating for America’s Physicians®

ASMAC members are…  attorneys, leaders, and advocates for physicians. This is a powerful network and resource for information sharing, learning and brainstorming. ASMAC is committed to providing affordable professional member resources and opportunities.

2021 Non-Deductible Percentage of Dues

ASMAC does not engage in lobbying, influencing legislation, or make contributions to political campaigns or candidates. 100% of your ASMAC dues are deductible as a business expense for income tax purposes in 2021.

Download 2021 W-9 Form

BACKGROUND:

ASMAC is a 501(c)(6) organization. Dues paid to a professional, business, and civic organization are deductible business expenses with a few exceptions. U.S. Code section 162(e) describes the non-deductible portion of member dues paid to a nonprofit professional organization. Nondeductible lobbying and political expenditures  include expenditures paid or incurred in connection with:

– Influencing legislation;

– Participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office;

– Attempting to influence the general public with respect to elections, legislative matters, or referendums; and

– Any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions.

DISCLAIMER:

ASMAC is providing background and information. ASMAC does not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors with questions.