Member Benefits:Legal Benefits
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Membership dues to Missouri Association of Elementary School Principals are not tax deductible as charitable contributions for income tax purposes. However, they may be tax deductible as ordinary and necessary business expenses subject to restrictions imposed by the Omnibus Budget Reconciliation Act of 1993 as a result of association lobbying activities. Missouri Association of Elementary School Principals estimates that the non-deductible portion of your 2023 dues which is allocated to lobbying activity is 13%. |