- Membership Dues to NYSH&TA are not tax deductible as charitable contributions for tax purposes. However, a portion of such dues may be deducted as ordinary and necessary business expenses subject to restrictions imposed as a result of the association’s lobbying activities. Pursuant to the Internal Revenue Service Guidelines, NYSH&TA estimates that 13% of your dues are attributed to lobbying activity and are not deductible.
- In accordance with disclosure requirements set forth in Section 10701 (A) of the Revenue Act (H.R. 3545) passed by Congress in December 1987, we would like to make you aware of the following: Any contributions or gifts to the New York State Hospitality & Tourism Association are not deductible as “Charitable Contributions”. However, dues may be deductible as heretofore by members as an ordinary business expense.
- Voluntary Contribution to the Fred and Gertrude England Hospitality Education Foundation, Inc. should be made payable with a separate check to the “Fred and Gertrude England Hospitality Education Foundation, Inc.”, which may be deductible under the provisions of the Internal Revenue Code.
- Voluntary Donation to the New York State Hospitality & Tourism Association Political Action Committee should be made payable with a separate check to “NYSH&TA PAC”. PAC donations are not deductible for income tax purposes.