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 $12.90 may be tax deductible as an ordinary and necessary business expense.
For use in the 2024 taxable year
| Alabama | 0% | Nebraska | 10.3% |
| Alaska | 0% | Nevada | 0% |
| Arizona | 17% | New Hampshire | 0% |
| Arkansas | 31.6% | New Jersey | 25% |
| California | 18% | New Mexico | 6.4% |
| Colorado | 18.4% | New York | 24.68% |
| Connecticut | 20% | North Carolina | 12.5% |
| Delaware | 0% | North Dakota | 0% |
| Dist. of Columbia | 0% | Ohio | 36% |
| Florida | 15.05% | Oklahoma | 10% |
| Georgia | 15% | Oregon | 15% |
| Guam | 0% | Pennsylvania | 20% |
| Hawaii | 0% | Puerto Rico | 0% |
| Idaho | 10% | Rhode Island | 0% |
| Illinois | 15% | South Carolina | 33% |
| Indiana | 20% | South Dakota | 3.38% |
| Iowa | 18.14% | Tennessee | 0% |
| Kansas | 12% | Texas | 13.97% |
| Kentucky | 3.1% | Uniformed Services | 0% |
| Louisiana | 28% | Utah | 12% |
| Maine | 5% | Vermont | 10% |
| Maryland | 20% | Virgin Islands | 0% |
| Massachusetts | 25.41% | Virginia | 10% |
| Michigan | 7% | Washington | 5% |
| Minnesota | 6.23% | West Virginia | 6.2% |
| Mississippi | 18% | Wisconsin | 23% |
| Missouri | 15.5% | Wyoming | 0% |
| Montana | 0% |
For use in the 2023 taxable year
| Alabama | 20% | Nebraska | 10% |
| Alaska | 0% | Nevada | 0% |
| Arizona | 17% | New Hampshire | 0% |
| Arkansas | 31.6% | New Jersey | 25% |
| California | 18% | New Mexico | 6.4% |
| Colorado | 17.01% | New York | 26.52% |
| Connecticut | 20% | North Carolina | 12.75% |
| Delaware | 0% | North Dakota | 0% |
| Dist. of Columbia | 0% | Ohio | 49% |
| Florida | 15.05% | Oklahoma | 5% |
| Georgia | 17.62% | Oregon | 20% |
| Guam | 0% | Pennsylvania | 20% |
| Hawaii | 0% | Puerto Rico | 0% |
| Idaho | 10% | Rhode Island | 0% |
| Illinois | 15% | South Carolina | 31% |
| Indiana | 21% | South Dakota | 0% |
| Iowa | 18.14% | Tennessee | 0% |
| Kansas | 27% | Texas | 12.56% |
| Kentucky | 3.1% | Uniformed Services | 0% |
| Louisiana | 28% | Utah | 12% |
| Maine | 5% | Vermont | 10% |
| Maryland | 21% | Virgin Islands | 0% |
| Massachusetts | 25.41% | Virginia | 10% |
| Michigan | 14% | Washington | 5% |
| Minnesota | 6.25% | West Virginia | 6.2% |
| Mississippi | 8% | Wisconsin | 25% |
| Missouri | 15% | Wyoming | 0% |
| Montana | 0% |
For use in the 2022 taxable year
| Alabama | 20.00% | Nebraska | 10.93% |
| Alaska | 00% | Nevada | 0.00% |
| Arizona | 16.00% | New Hampshire | 0.00% |
| Arkansas | 0.00% | New Jersey | 25.00% |
| California | 18.00% | New Mexico | 6.40% |
| Colorado | 18.77% | New York | 31.24% |
| Connecticut | 20.00% | North Carolina | 11.8% |
| Delaware | 0.00% | North Dakota | 0.00% |
| Dist. of Columbia | 0.00% | Ohio | 41.00% |
| Florida | 26.4% | Oklahoma | 5.00% |
| Georgia | 13.4% | Oregon | 22.00% |
| Guam | 0.00% | Pennsylvania | 20.00% |
| Hawaii | 0.00% | Puerto Rico | 0.00% |
| Idaho | 10.00% | Rhode Island | 0.00% |
| Illinois | 15.00% | South Carolina | 31.00% |
| Indiana | 21.00% | South Dakota | 0.00% |
| Iowa | 18.63% | Tennessee | 0.00% |
| Kansas | 27.00% | Texas | 12.49% |
| Kentucky | 3.10% | Uniformed Services | 0.00% |
| Louisiana | 28.00% | Utah | 12.00% |
| Maine | 5.00% | Vermont | 10.00% |
| Maryland | 26.61% | Virgin Islands | 0.00% |
| Massachusetts | 25.41% | Virginia | 10.00% |
| Michigan | 14.00% | Washington | 5.00% |
| Minnesota | 6.37% | West Virginia | 6.2% |
| Mississippi | 8.00% | Wisconsin | 35.79% |
| Missouri | 15.00% | Wyoming | 0.00% |
| Montana | 0.00% |
For use in the 2021 taxable year
| Alabama | 20% | Nebraska | 10.52% |
| Alaska | 0% | Nevada | 0% |
| Arizona | 16% | New Hampshire | 0% |
| Arkansas | 0% | New Jersey | 25% |
| California | 18% | New Mexico | 9.7% |
| Colorado | 19.49% | New York | 20.28% |
| Connecticut | 20% | North Carolina | 6% |
| Delaware | 0% | North Dakota | 0% |
| Dist. of Columbia | 0% | Ohio | 28% |
| Florida | 27.9% | Oklahoma | 5% |
| Georgia | 14.35% | Oregon | 22% |
| Guam | 0% | Pennsylvania | 20% |
| Hawaii | 0% | Puerto Rico | 0% |
| Idaho | 10% | Rhode Island | 0% |
| Illinois | 15% | South Carolina | 38% |
| Indiana | 21% | South Dakota | 0% |
| Iowa | 17.5% | Tennessee | 0% |
| Kansas | 25% | Texas | 16.46% |
| Kentucky | 3.10% | Uniformed Services | 0% |
| Louisiana | 20% | Utah | 12% |
| Maine | 5% | Vermont | 10% |
| Maryland | 10.63% | Virgin Islands | 0% |
| Massachusetts | 23% | Virginia | 10% |
| Michigan | 14% | Washington | 5% |
| Minnesota | 7% | West Virginia | 6.20% |
| Mississippi | 8% | Wisconsin | 16.50% |
| Missouri | 13% | Wyoming | 0% |
| Montana | 0% |