Dues payments to the SouthWest Suburban Home Builders Association are not deductible as charitable contributionsfor federal income tax purposes. However, dues payments may be deductible as ordinary and necessary business expense, subject to exclusion for lobbying activity. Because a portion of your dues is used for lobbying by NAHB, HBAI and the SSHBA, the following is not deductible for income tax purposes: If you are a Builder and pay $650-$85.64 is not tax deductible. If you are an Associate and pay $600- $78.94 is not tax deductible.
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