• AAFP National 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 $12.90 may be tax deductible as an ordinary and necessary business expense.

    2021 Non-deductible Dues Percentages
    (AAFP Dues 2021 = 14%)

    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%    

    2020 Non-deductible Dues Percentages
    (AAFP Dues 2020 = 14%)

    For use in the 2020 taxable year

    Alabama 0% Nebraska 11.20%
    Alaska 10% Nevada 0%
    Arizona 16% New Hampshire 0%
    Arkansas 0% New Jersey 25%
    California 18% New Mexico 6.4%
    Colorado 22.50% New York 19.73%
    Connecticut 20% North Carolina 8%
    Delaware 0% North Dakota 0%
    Dist. of Columbia 0% Ohio 26%
    Florida 24.20% Oklahoma 5%
    Georgia 15.58% Oregon 22%
    Guam 0% Pennsylvania 9%
    Hawaii 0% Puerto Rico 0%
    Idaho 10% Rhode Island 0%
    Illinois 15% South Carolina 39%
    Indiana 8% South Dakota 0%
    Iowa 16.80% Tennessee 0%
    Kansas 25% Texas 16.38%
    Kentucky 3.10% Uniformed Services 0%
    Louisiana 20% Utah 12%
    Maine 5% Vermont 10%
    Maryland 9% Virgin Islands 0%
    Massachusetts 23% Virginia 10%
    Michigan 14% Washington 5%
    Minnesota 6.37% West Virginia 6.20%
    Mississippi 8% Wisconsin 16.50%
    Missouri 17% Wyoming 0%
    Montana 0%    

    2019 Non-deductible Dues Percentages
    (AAFP Dues 2019 = 12%)

    For use in the 2019 taxable year

    Alabama 0.00% Nebraska 10.93%
    Alaska 10.00% Nevada 0.00%
    Arizona 16.00% New Hampshire 0.00%
    Arkansas 0.00% New Jersey 20.00%
    California 18.00% New Mexico 9.70%
    Colorado 27.24% New York 17.58%
    Connecticut 20.00% North Carolina 12.10%
    Delaware 0.00% North Dakota 0.00%
    Dist. of Columbia 0.00% Ohio 26.00%
    Florida 21.80% Oklahoma 5.00%
    Georgia 11.54% Oregon 22.00%
    Guam 0.00% Pennsylvania 9.00%
    Hawaii 0.00% Puerto Rico 0.00%
    Idaho 10.00% Rhode Island 0.00%
    Illinois 15.00% South Carolina 39.00%
    Indiana 16.00% South Dakota 0.00%
    Iowa 17.13% Tennessee 0.00%
    Kansas 8.70% Texas 11.76%
    Kentucky 3.10% Uniformed Services 0.00%
    Louisiana 20.00% Utah 12.00%
    Maine 4.00% Vermont 9.00%
    Maryland 9.00% Virgin Islands 0.00%
    Massachusetts 23.00% Virginia 10.00%
    Michigan 13.00% Washington 5.00%
    Minnesota 6.82% West Virginia 6.20%
    Mississippi 8.00% Wisconsin 16.50%
    Missouri 17% Wyoming 0.00%
    Montana 0.00%    

    2018 Non-deductible Dues Percentages
    (AAFP Dues 2018 = 12%)

    For use in the 2018 taxable year

    Alabama 0.00% Nebraska 10.21%
    Alaska 10.00% Nevada 0.00%
    Arizona 16.00% New Hampshire 0.00%
    Arkansas 0.00% New Jersey 20.00%
    California 18.00% New Mexico 6.40%
    Colorado 40.30% New York 16.00%
    Connecticut 20.00% North Carolina 11.50%
    Delaware 0.00% North Dakota 0.00%
    Dist. of Columbia 0.00% Ohio 24.00%
    Florida 19.20% Oklahoma 5.00%
    Georgia 14.52% Oregon 22.00%
    Guam 0.00% Pennsylvania 9.00%
    Hawaii 0.00% Puerto Rico 0.00%
    Idaho 10.00% Rhode Island 0.00%
    Illinois 15.00% South Carolina 39.00%
    Indiana 16.00% South Dakota 0.00%
    Iowa 16.80% Tennessee 0.00%
    Kansas 8.70% Texas 15.24%
    Kentucky 3.80% Uniformed Services 0.00%
    Louisiana 20.00% Utah 12.00%
    Maine 3.00% Vermont 9.00%
    Maryland 9.00% Virgin Islands 0.00%
    Massachusetts 23.00% Virginia 10.00%
    Michigan 15.00% Washington 5.00%
    Minnesota 6.54% West Virginia 8.00%
    Mississippi 8.00% Wisconsin 16.50%
    Missouri 21.50% Wyoming 0.00%
    Montana 0.00%