Payments to the National Onion Association are not deductible as charitable contributions for federal income tax purposes. However, they may be deductible as ordinary and necessary business expense. Consult your accountant.
Non-Deductible Portion of Dues
The United States Congress enacted regulations with the passage of The Omnibus Budget Reconciliation Act of 1993. A portion of non-profit organization dues is not deductible as ordinary and necessary business expense to the extent that such an organization engages in federal or state lobbying. The non-deductible portion of National Onion Association dues for 2021 is estimated to be 9%.
