Lobbying expenses are non-deductible for Federal Income tax purposes, and dues paid to Associations are non-deductible to the extent of the Association's lobbying expenditures. this provision was contained in the Omnibus Budget Reconciliation Act of 1993. The deduction of amounts paid to the Association as ordinary and necessary business expenses is subject to federal limitations imposed as a result of the Association's lobbying activities. It is estimated that 20% of membership dues are non-deductible.