• 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.

    2026 Non-deductible Dues Percentages
    (AAFP Dues 2026 = 13%)

    For use in the 2026 taxable year

    Alabama 0% Nebraska 13.21%
    Alaska 0% Nevada 0%
    Arizona 31.6% New Hampshire 0%
    Arkansas 31.6% New Jersey 25%
    California 18% New Mexico 10%
    Colorado 19.52% New York 25.84%
    Connecticut 20% North Carolina 15.50%
    Delaware 0% North Dakota 0%
    Dist. of Columbia 0% Ohio 31%
    Florida 12.24% Oklahoma 10%
    Georgia 14.59% Oregon 15%
    Guam 0% Pennsylvania 20%
    Hawaii 0% Puerto Rico 0%
    Idaho 10% Rhode Island 0%
    Illinois 15% South Carolina 33%
    Indiana 18% South Dakota 3%
    Iowa 13.97% Tennessee 7%
    Kansas 30% Texas 17.48%
    Kentucky 3.2% Uniformed Services 0%
    Louisiana 22% Utah 8%
    Maine 5% Vermont 10%
    Maryland 21% Virgin Islands 0%
    Massachusetts 25.19% Virginia 9%
    Michigan 7% Washington 5%
    Minnesota 5.60% West Virginia 6.2%
    Mississippi 18% Wisconsin 25%
    Missouri 16% Wyoming 0%
    Montana 3%    

    Of the total amount paid in California Chapter dues, $24 will go to the Family Physicians Political Action Committee (FP-PAC) of the California Academy of Family Physicians (CAFP). This does not apply to physicians who graduated from a family medicine residency program in 2025. Please contact CAFP at cafp@familydocs.org if you do not wish this amount to be used for FP-PAC political purposes; that amount will instead go to CAFP’s general fund. CAFP assumes that your dues are paid by you individually. Please contact CAFP at cafp@familydocs.org or call (415) 345-8667 if your dues are NOT paid by you directly or if you are a foreign national without a green card.

    2025 Non-deductible Dues Percentages
    (AAFP Dues 2025 = 10%)

    For use in the 2025 taxable year

    Alabama 0% Nebraska 12.6%
    Alaska 0% Nevada 0%
    Arizona 31.6% New Hampshire 0%
    Arkansas 31.6% New Jersey 25%
    California 18% New Mexico 10%
    Colorado 16.4% New York 26.08%
    Connecticut 20% North Carolina 15%
    Delaware 0% North Dakota 0%
    Dist. of Columbia 0% Ohio 31%
    Florida 11.89% Oklahoma 10%
    Georgia 5.5% Oregon 25%
    Guam 0% Pennsylvania 20%
    Hawaii 0% Puerto Rico 0%
    Idaho 10% Rhode Island 0%
    Illinois 15% South Carolina 33%
    Indiana 16% South Dakota 3.38%
    Iowa 13.04% Tennessee 7%
    Kansas 17.58% Texas 14.21%
    Kentucky 3.2% Uniformed Services 0%
    Louisiana 28% Utah 8%
    Maine 5% Vermont 20%
    Maryland 25% Virgin Islands 0%
    Massachusetts 24.8% Virginia 9%
    Michigan 7% Washington 5%
    Minnesota 0% West Virginia 6.2%
    Mississippi 18% Wisconsin 24%
    Missouri 15.5% Wyoming 0%
    Montana 0%    

    Of the total amount paid in California Chapter dues, $24 will go to the Family Physicians Political Action Committee (FP-PAC) of the California Academy of Family Physicians (CAFP). This does not apply to physicians who graduated from a family medicine residency program in 2024. Please contact CAFP at cafp@familydocs.org if you do not wish this amount to be used for FP-PAC political purposes; that amount will instead go to CAFP’s general fund. CAFP assumes that your dues are paid by you individually. Please contact CAFP at cafp@familydocs.org or call (415) 345-8667 if your dues are NOT paid by you directly or if you are a foreign national without a green card.