MSAA Membership

MSAA is a 501(c)(6) nonprofit trade association. Membership dues may be deductible as an ordinary and necessary business expense. However, in accordance with the Omnibus Budget Reconciliation Act of 1993, a portion of your dues is not deductible as a business expense because it is used for lobbying activities on behalf of our members.

Please consult your tax advisor for guidance on how this may apply to your specific situation.