AAFP Dues Deductibility

Dues to the AAFP are not tax deductible as charitable contributions for Federal income tax purposes; however, they may be tax deductible as ordinary and necessary business expenses. A portion of dues, however, is not deductible as an ordinary and necessary business expense to the extent that the AAFP engages in lobbying.

If you are enrolled in the dues installment payment plan, the $15 convenience fee is not tax deductible as a charitable contribution, but $13.05 may be tax deductible as an ordinary and necessary business expense.

2016 Non-deductible Dues Percentages
(AAFP Dues 2016 = 13%)

For use in the 2016 taxable year

Alabama0.00%Nebraska11.19%
Alaska10%Nevada0.00%
Arizona16%New Hampshire0.00%
Arkansas0.00%New Jersey20%
California18%New Mexico6.40%
Colorado14.86%New York17%
Connecticut20%North Carolina6%
Delaware0.00%North Dakota0.00%
Dist. of Columbia0.00%Ohio29%
Florida19.90%Oklahoma5%
Georgia31.87%Oregon22%
Guam0.00%Pennsylvania9%
Hawaii0.00%Puerto Rico0.00%
Idaho10%Rhode Island0.00%
Illinois15%South Carolina38%
Indiana9.5%South Dakota0.00%
Iowa16.50%Tennessee0.00%
Kansas8.50%Texas15.19%
Kentucky3%Uniformed Services0.00%
Louisiana20%Utah12%
Maine3%Vermont9%
Maryland9%Virgin Islands0.00%
Massachusetts26%Virginia10%
Michigan12.20%Washington12%
Minnesota9.68%West Virginia8%
Mississippi8%Wisconsin22%
Missouri16%Wyoming0.00%
Montana0.00%  

2015 Non-deductible Dues Percentages
(AAFP Dues 2015 = 12%)

For use in the 2015 taxable year

Alabama0.00%Nebraska10.66%
Alaska10%Nevada0.00%
Arizona16%New Hampshire0.00%
Arkansas0.00%New Jersey20%
California25%New Mexico6.40%
Colorado15.97%New York21%
Connecticut20%North Carolina16%
Delaware0.00%North Dakota0.00%
Dist. of Columbia0.00%Ohio34%
Florida19.90%Oklahoma5%
Georgia24.58%Oregon22%
Guam0.00%Pennsylvania9%
Hawaii0.00%Puerto Rico0.00%
Idaho10%Rhode Island0.00%
Illinois15%South Carolina36%
Indiana9.5%South Dakota0.00%
Iowa12.87%Tennessee0.00%
Kansas8.43%Texas14.04%
Kentucky0.00%Uniformed Services0.00%
Louisiana20%Utah12%
Maine2.5%Vermont9%
Maryland0.00%Virgin Islands0.00%
Massachusetts33%Virginia10%
Michigan12.40%Washington17%
Minnesota10%West Virginia8%
Mississippi8%Wisconsin19%
Missouri16%Wyoming0.00%
Montana0.00%  

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%
Iowa16.50%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%