AAFP Dues Deductibility

AAFP dues are not deductible as a charitable contribution but may be deductible as an ordinary and necessary business expense. A portion of dues, however, is not deductible as an ordinary and necessary business expense to the extent that the AAFP engages in lobbying.

The non-deductible portion of 2012-2014 Chapter dues can be found in the tables below.

2014 Non-deductible Dues Percentages
(AAFP Dues 2014 = 10%)

For use in the 2014 taxable year

Alabama0.00%Nebraska11.52%
Alaska10.00%Nevada0.00%
Arizona16.00%New Hampshire0.00%
Arkansas0.00%New Jersey20.00%
California25.00%New Mexico6.40%
Colorado19.70%New York15.00%
Connecticut20.00%North Carolina17.00%
Delaware0.00%North Dakota0.00%
Dist. of Columbia0.00%Ohio35.00%
Florida10.50%Oklahoma5.00%
Georgia25.51%Oregon22.00%
Guam0.00%Pennsylvania9.00%
Hawaii0.00%Puerto Rico0.00%
Idaho10.00%Rhode Island0.00%
Illinois15.00%South Carolina37.00%
Indiana9.5%South Dakota0.00%
Iowa16.5%Tennessee0.00%
Kansas8.30%Texas17.35%
Kentucky0.00%Uniformed Services0.00%
Louisiana20.00%Utah12.00%
Maine1%Vermont9.00%
Maryland0.00%Virgin Islands0.00%
Massachusetts25.00%Virginia9.00%
Michigan12.60%Washington17.00%
Minnesota9.91%West Virginia8.00%
Mississippi8%Wisconsin15.00%
Missouri15.00%Wyoming0.00%
Montana0.00%  

2013 Non-deductible Dues Percentages
(AAFP Dues 2013 = 12%)

For use in the 2013 taxable year

Alabama0.00%Nebraska12.63%
Alaska10.00%Nevada0.00%
Arizona16.00%New Hampshire0.00%
Arkansas0.00%New Jersey20.00%
California25.00%New Mexico6.40%
Colorado18.24%New York15.00%
Connecticut20.00%North Carolina17.00%
Delaware0.00%North Dakota0.00%
Dist. of Columbia0.00%Ohio25.00%
Florida10.50%Oklahoma5.00%
Georgia13.90%Oregon22.00%
Guam0.00%Pennsylvania9.00%
Hawaii0.00%Puerto Rico0.00%
Idaho10.00%Rhode Island0.00%
Illinois15.00%South Carolina35.00%
Indiana12.50%South Dakota0.00%
Iowa12.50%Tennessee0.00%
Kansas8.30%Texas21.03%
Kentucky0.00%Uniformed Services0.00%
Louisiana20.00%Utah12.00%
Maine0.00%Vermont9.00%
Maryland0.00%Virgin Islands0.00%
Massachusetts25.00%Virginia9.00%
Michigan12.60%Washington17.00%
Minnesota11.04%West Virginia8.00%
Mississippi0.00%Wisconsin15.00%
Missouri15.00%Wyoming0.00%
Montana0.00%  

2012 Non-deductible Dues Percentages
(AAFP Dues 2012 = 13%)

For use in the 2012 taxable year

Alabama0.00%Nebraska12.92%
Alaska10.00%Nevada0.00%
Arizona16.00%New Hampshire0.00%
Arkansas0.00%New Jersey20.00%
California25.00%New Mexico0.00%
Colorado14.49%New York18.00%
Connecticut20.00%North Carolina17.00%
Delaware0.00%North Dakota0.00%
Dist. of Columbia0.00%Ohio22.60%
Florida10.50%Oklahoma5.00%
Georgia29.40%Oregon22.00%
Guam0.00%Pennsylvania9.00%
Hawaii0.00%Puerto Rico0.00%
Idaho10.00%Rhode Island0.00%
Illinois15.00%South Carolina29.00%
Indiana12.50%South Dakota0.00%
Iowa0.0%Tennessee0.00%
Kansas8.30%Texas14.30%
Kentucky0.00%Uniformed Services0.00%
Louisiana20.00%Utah12.00%
Maine0.00%Vermont9.00%
Maryland0.00%Virgin Islands0.00%
Massachusetts25.00%Virginia9.00%
Michigan12.60%Washington17.00%
Minnesota10.43%West Virginia9.06%
Mississippi0.00%Wisconsin15.00%
Missouri15.00%Wyoming0.00%
Montana0.00%