Formula for Non-Deductibility of Dues for Lobbying

Points to Consider

Listed below are some of the considerations national ACEP has used in calculating the percentage of non-deductibility of its dues for lobbying expenses. THIS IS FOR INFORMATION ONLY. IS IT NOT INTENDED TO DEFINE AREAS FOR CHAPTERS.

Lobbying Expenses

Dues Income
(including special assessments, etc.)

= % of dues non-deductible for lobbying expenses

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Area & Percentage Attributable to Lobbying

Allocation

Government Affairs Dept.

Reimbursement Dept. (% of total attributable to lobbying)

State Legislation

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Committees/Sections

Executive Management

Publications

Other Areas (e.g. EMS)

Overhead

Chapters must consider the lobbying activity conducted for their members – it must include not only payments to outsider lobbyists, lobbying activity of any staff, contributions to legislative action groups, but all areas defined by law.

Note: The regulations allow for an organization to increase or decrease the estimated lobbying expenses for any over or under amount from the prior year. If you estimated your expenses to be $51,000 but they were in fact $53,000 – you are allowed to add the $2,000 to the estimate for the current year before computing the related percentage.