Member Tax Return Notice: Non-Deductible Dues Percentage for Supporting Lobbying Efforts

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Since the Brewers Association engaged in lobbying activities during 2018, we are reporting to all Brewers Association members the percentage of those lobbying activities (expenses) as they relate to total membership dues.

This non-deductible percentage pertains to the amount that cannot be claimed as a business expense by BA members on their 2018 tax returns. 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.

For 2018, the percentage of non-deductible dues pertaining to your tax return is 7.8 percent.

Lobbying funds for the professional division in 2018 were related primarily to communications to educate elected federal representatives and senators and their staffs on issues affecting small and independent brewers. These issues include extending the federal excise tax recalibration, the impact of steel and aluminum tariffs on brewers, and the need to fully fund the Alcohol and Tobacco Tax and Trade Bureau (TTB).

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 Paul Gatza.