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ACEP/EMRA 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
TBD
0%
0%
0%
0%
0%
0%
0%
California
TBD
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
TBD
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
TBD
0%
0%
0%
0%
0%
0%
0%
Idaho
TBD
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
TBD
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
TBD
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
TBD
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
TBD
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
TBD
0%
0%
0%
0%
0%
0%
0%
Virginia
15%
15%
15%
15%
15%
16%
16%
16%
Washington
TBD
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
TBD
0%
0%
0%
0%
0%
0%
0%
