BA Announces Lobbying Activities Percentage of Dues

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Brewers Association brewery members will receive a letter in the mail next week. The letter is to inform brewery, allied trade and distributor members of the Brewers Association information on the non-deductible portion of your 2012 member dues paid to the Brewers Association.  This non-deductible percentage pertains to the amount that cannot be claimed as a business expense by BA members on their 2012 tax return. The Brewers Association engaged in lobbying activities during 2012 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 2012 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.

For 2012, the percentage of non-deductible dues pertaining to your tax return was 20.0%. This percentage is based on $298,289.79 in total lobbying expenses divided by $1,494,446.09 in Brewers Association member dues.

Lobbying funds for the professional division in 2012 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. 1236 and S. 534 in the last Congress. Please visit https://www.brewersassociation.org/pages/government-affairs/excise-taxes for more information.  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. Thanks.

Paul Gatza

January 25, 2013