For U.S. federal income tax purposes membership dues may be deductible as business expenses, not as charitable contributions. The Omnibus Budget Reconciliation Act of 1993 requires HPBA to inform each member that an estimated, 19.02 % of dues in 2020 will be allocable to lobbying expenditures as defined by the Act and therefore are not deductible as business expenses. *Credit Card Payments will be autorenewed unless specified by the member.