I understand that $15 of my dues will be applied toward my subscription to Utility Contractor magazine. Both NUCA National and Chapter dues may be deducted as a business expense, but not as a charitable contribution. The Internal Revenue Service limits the amount of business expense deductions for dues paid to an association that engages in lobbying activities even if dues are not used for lobbying. The amount excluded for 2021 is 29% based on IRS criteria.
