What percentage of my dues are tax deductible?

Your dues payment will not be deductible as a charitable contribution, but will, in general, be deductible for most members as an ordinary and necessary business expense, except to the extent provided in the next sentence.  Pursuant to the Revenue Reconciliation Act of 1993, DSBA estimates that 5% of your dues payment will not be deductible as a business expense because of the DSBA’s lobbying activities on behalf of its members.