Under Federal Law, contributions or gifts to NAW are not tax deductible as charitable contributions. However, they may be deductible as ordinary and necessary business expenses. Dues are deductible as ordinary and necessary business expenses to the extent that they are not utilized for lobbying expenses. (Under the Omnibus Budget Reconciliation Act of 1993, we must estimate the percent of dues which will be expended for lobbying and notify members of the amount of their dues which are thus non-deductible. For the year 2017, we estimate this amount to be 20% of your dues.)