Dues Tax Deduction 

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 2023.

Download the 2023 W-9 Form   |    2024 W-9 Form (PDF)

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 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.