Non Deductible Dues

Dues payments are not deductible as charitable contributions for federal income tax purposes to the extent that payments are not made to 501(c)(3) organizations. United States taxpayers please note: Under tax law, only that portion of an association member’s dues not attributable to lobbying activities is deductible as an ordinary and necessary business expense. DENT-IL-PAC, Governor's Club, President's Club and Ambassador's Club contributions are voluntary political contributions. They are not deductible for federal income tax purposes.