IRS

The 1993 Federal Revenue Reconciliation Act states that portions of association expenses related to lobbying are not deductible. For 2013, 93% of MMA dues and 100% of component medical society dues may be deductible as a business expense. For 2012, 94% of MMA dues and 100% of component medical society dues may be deductible as a business expense. Medical association dues are not deductible as a charitable contribution.