The ACEP offices will be closed for several upcoming holidays
We apologize for any inconvenience:
Monday, December 23, 2024 thru Wednesday, January 1, 2025.
ACEP ID:
ACEP dues are not tax-deductible as charitable contributions. However, they may be deductible as ordinary and necessary business expenses, though certain restrictions apply due to association lobbying activities. Contributions to Political Action Committees (PACs) are not tax-deductible. Both ACEP and your chapter estimate that the portion of your dues and assessments allocated to lobbying, which is nondeductible, is as follows:
EMF donations are deductible as charitable contributions.
Chapter
2025
2024
2023
2022
2021
2020
2019
2018
National Lobbying
Estimate
25%
25%
25%
25%
25%
25%
25%
25%
Alabama
0%
0%
0%
0%
0%
0%
0%
0%
Alaska
0%
0%
0%
0%
0%
0%
0%
0%
Arizona
47%
37%
38%
25%
30%
30%
28%
28%
Arkansas
0%
0%
0%
0%
0%
0%
0%
0%
California
20%
20%
25%
35%
62%
50%
52%
53%
Colorado
46%
44%
65%
21%
21%
22%
26%
24%
Connecticut
45%
45%
45%
45%
45%
45%
45%
45%
Delaware
0%
0%
0%
0%
0%
0%
0%
0%
District of
Columbia
0%
0%
0%
0%
0%
0%
0%
0%
Florida
30%
30%
30%
28%
30%
30%
21%
30%
Georgia
20%
20%
20%
20%
20%
20%
20%
20%
Government Services
(Chapter Can't Lobby)
0%
0%
0%
0%
0%
0%
0%
0%
Hawaii
0%
0%
0%
0%
0%
0%
0%
0%
Idaho
0%
0%
0%
0%
0%
0%
0%
0%
Illinois
20%
21%
17%
14%
15%
17%
17%
19%
Indiana
25%
25%
25%
25%
25%
25%
25%
25%
Iowa
0%
0%
0%
0%
0%
0%
0%
0%
Kansas
0%
0%
0%
0%
0%
0%
0%
0%
Kentucky
0%
0%
0%
0%
0%
0%
0%
0%
Louisiana
0%
0%
0%
18%
0%
0%
0%
0%
Maine
10%
0%
0%
0%
0%
0%
0%
0%
Maryland
45%
45%
45%
45%
50%
37%
35%
51%
Massachusetts
19%
18%
18%
18%
15%
15%
15%
15%
Michigan
20%
20%
20%
26%
26%
26%
26%
26%
Minnesota
25%
27%
20%
23%
23%
20%
23%
24%
Mississippi
0%
0%
0%
0%
0%
0%
0%
0%
Missouri
27%
36%
32%
32%
36%
30%
31%
31%
Montana
0%
0%
0%
0%
0%
0%
0%
0%
Nebraska
0%
0%
0%
0%
0%
0%
0%
0%
Nevada
0%
0%
TBD
20%
0%
20%
20%
20%
New Hampshire
0%
0%
0%
0%
0%
0%
0%
0%
New Jersey
35%
35%
34%
35%
35%
35%
33%
30%
New Mexico
0%
0%
0%
0%
0%
0%
0%
0%
New York
41%
33%
32%
32%
32%
32%
33%
30%
North Carolina
35%
35%
40%
40%
30%
30%
30%
20%
North Dakota
0%
0%
0%
0%
0%
0%
0%
0%
Ohio
25%
24%
24.85%
24%
21.5%
23.0%
22%
24%
Oklahoma
0%
0%
0%
0%
0%
0%
0%
0%
Oregon
34%
34%
34%
34%
34%
34%
34%
Proxy
Pennsylvania
22%
22%
21%
20%
20%
22%
22%
45%
Puerto Rico
0%
0%
0%
0%
0%
0%
0%
0%
Rhode Island
0%
0%
0%
0%
0%
0%
0%
0%
South Carolina
32%
35%
35%
35%
35%
35%
35%
37%
South Dakota
0%
0%
0%
0%
0%
0%
0%
0%
Tennessee
39%
15%
33%
33%
30%
34%
34%
34%
Texas
26%
24%
23%
25%
25%
12%
6%
14%
Utah
0%
0%
0%
0%
0%
0%
0%
0%
Vermont
0%
0%
0%
0%
0%
0%
0%
0%
Virginia
15%
15%
15%
15%
15%
16%
16%
16%
Washington
38%
24%
14.50%
14.9%
16.2%
16.4%
20%
16%
West Virginia
0%
0%
0%
0%
0%
0%
0%
0%
Wisconsin
41%
36%
34.30%
40%
38%
35%
35%
35%
Wyoming
0%
0%
0%
0%
0%
0%
0%
0%
