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Dues and contributions are deductible as ordinary and necessary business expenses for Federal Income Tax purposes. Dues and contributions are not deductible as charitable contributions. The tax deductibility of dues paid to COSEIA as ordinary business expenses is subject to restrictions imposes as a result of lobbying activities. The portion devoted to lobbying is no longer deductible as a business expense. COSEIa estimates that the non-deductible portion of your dues for the 2008 tax year is 33%.
