Notice of Good Faith Estimate of Non-Deductibility of NYSPA 2019 Dues

The Omnibus Budget Reconciliation Act of 1993 included certain provisions denying tax deductibility for the portion of dues paid to 501(c)(6) professional organizations that is spent on influencing state or federal legislation. The law requires NYSPA to provide its members with a good-faith estimate of the portion of their dues which is attributable to lobbying and therefore, is non-deductible for federal income tax purposes.

For 2019 dues, NYSPA has estimated that 40% of NYSPA/Area II dues are attributable to lobbying and cannot be deducted.  The schedule below sets forth the calculation of the deductible and non-deductible portion assuming payment in full.  If only a partial payment was made, then 40% of the amount paid is non-deductible.

Membership Category               2019 Dues       Deductible            Non-deductible

General Member/Fellow               195.00               117.00                     78.00

Member in Training                        15.00                   9.00                      6.00

Life Member/Life Fellow (1-5)      130.00                 78.00                     52.00

Life Member/Life Fellow (6-10)      65.00                 39.00                     26.00

Please note that this notification only applies to NYSPA/Area II dues.  It does not apply to APA dues or to district branch dues.  If you have any questions, please do not hesitate to contact the NYSPA Central Office.