The Brewers Association (BA) has announced the non-deductible portion of member dues paid in 2017. This non-deductible percentage pertains to the amount that cannot be claimed as a business expense by BA members on their 2017 tax return.
The Brewers Association engaged in lobbying activities during 2017, and, as such, we are reporting to all Brewers Association members the percentage of those lobbying activities (expenses) as they relate to total membership dues.
Your dues payment as a business expense for the year 2017 will be limited by the percentage of dues that went towards supporting lobbying activities, and only the remaining portion of your dues can be claimed as an expense on your federal tax return. Contact your tax professional to determine the deductibility of your membership dues.
Lobbying funds for the professional division in 2017 were related primarily to communications to educate elected federal representatives and senators and their staffs on the merits of excise tax recalibration bills H.R. 747 and S. 236. Learn more about these bills.
If you have any questions about the implications of this information, we recommend you discuss with your accountant(s). If you need further information from the Brewers Association regarding this topic, please contact me.