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ACEP dues are not tax-deductible as charitable contributions. However, they may be deductible as ordinary and necessary business expenses, though certain restrictions apply due to association lobbying activities. Contributions to Political Action Committees (PACs) are not tax-deductible. Both ACEP and your chapter estimate that the portion of your dues and assessments allocated to lobbying, which is nondeductible, is as follows:
EMF donations are deductible as charitable contributions.
Chapter
2026
2025
2024
2023
2022
2021
2020
2019
2018
Alabama
0%
0%
0%
0%
0%
0%
0%
0%
0%
Alaska
0%
0%
0%
0%
0%
0%
0%
0%
0%
Arizona
42%
47%
37%
38%
25%
30%
30%
28%
28%
Arkansas
0%
0%
0%
0%
0%
0%
0%
0%
0%
California
25%
20%
20%
25%
35%
62%
50%
52%
53%
Colorado
46%
46%
44%
65%
21%
21%
22%
26%
24%
Connecticut
50%
45%
45%
45%
45%
45%
45%
45%
45%
Delaware
0%
0%
0%
0%
0%
0%
0%
0%
0%
District of
Columbia
0%
0%
0%
0%
0%
0%
0%
0%
0%
Florida
30%
30%
30%
30%
28%
30%
30%
21%
30%
Georgia
20%
20%
20%
20%
20%
20%
20%
20%
20%
Government Services
(Chapter Can't Lobby)
0%
0%
0%
0%
0%
0%
0%
0%
N/A
Hawaii
0%
0%
0%
0%
0%
0%
0%
0%
0%
Idaho
0%
0%
0%
0%
0%
0%
0%
0%
0%
Illinois
21%
20%
21%
17%
14%
15%
17%
17%
19%
Indiana
25%
25%
25%
25%
25%
25%
25%
25%
25%
Iowa
0%
0%
0%
0%
0%
0%
0%
0%
0%
Kansas
0%
0%
0%
0%
0%
0%
0%
0%
0%
Kentucky
0%
0%
0%
0%
0%
0%
0%
0%
0%
Louisiana
0%
0%
0%
0%
18%
0%
0%
0%
0%
Maine
0%
10%
0%
0%
0%
0%
0%
0%
0%
Maryland
50%
50%
45%
45%
45%
50%
37%
35%
51%
Massachusetts
23%
19%
18%
18%
18%
15%
15%
15%
15%
Michigan
5%
20%
20%
20%
26%
26%
26%
26%
26%
Minnesota
24%
25%
27%
20%
23%
23%
20%
23%
24%
Mississippi
0%
0%
0%
0%
0%
0%
0%
0%
0%
Missouri
24%
27%
36%
32%
32%
36%
30%
31%
31%
Montana
0%
0%
0%
0%
0%
0%
0%
0%
0%
National ACEP
TBD
25%
25%
25%
25%
25%
25%
25%
25%
Nebraska
0%
0%
0%
0%
0%
0%
0%
0%
0%
Nevada
0%
0%
0
TBD%
20%
0%
20%
20%
20%
New Hampshire
0%
0%
0%
0%
0%
0%
0%
0%
0%
New Jersey
42%
35%
35%
34%
35%
35%
35%
33%
30%
New Mexico
0%
0%
0%
0%
0%
0%
0%
0%
0%
New York
44%
41%
33%
32%
32%
32%
32%
33%
30%
North Carolina
35%
35%
35%
40%
40%
30%
30%
30%
20%
North Dakota
0%
0%
0%
0%
0%
0%
0%
0%
0%
Ohio
22.5%
25%
24%
24.85%
24%
21.5%
23%
22%
24%
Oklahoma
0%
0%
0%
0%
0%
0%
0%
0%
0%
Oregon
50%
34%
34%
34%
34%
34%
34%
34%
Proxy
Pennsylvania
23%
22%
22%
21%
20%
20%
22%
22%
45%
Puerto Rico
0%
0%
0%
0%
0%
0%
0%
0%
0%
Rhode Island
0%
0%
0%
0%
0%
20%
20%
26%
0%
South Carolina
45%
32%
35%
35%
35%
35%
35%
37%
37%
South Dakota
0%
0%
0%
0%
0%
0%
0%
0%
0%
Tennessee
40%
39%
15%
33%
33%
30%
34%
34%
34%
Texas
25%
26%
24%
23%
25%
25%
12%
6%
14%
Utah
0%
0%
0%
0%
0%
0%
0%
22%
0%
Vermont
0%
0%
0%
0%
0%
0%
0%
0%
0%
Virginia
5%
5%
15%
15%
15%
15%
16%
16%
16%
Washington
30%
38%
24%
14.5%
14.9%
16.2%
16.4%
20%
16%
West Virginia
0%
0%
0%
0%
0%
0%
0%
0%
0%
Wisconsin
39%
41%
36%
34.3%
40%
38%
35%
35%
32%
Wyoming
0%
0%
0%
0%
0%
0%
0%
0%
0%
