Dues or contributions to SHA are not tax deductible as charitable contributions for federal tax purposes. However, membership dues payments may be deductible by members as an ordinary and necessary business expense. A portion of dues, however, is not deductible as an ordinary and necessary expense to the extent that SHA engages in lobbying. The nondeductible portion of your dues for SHA is estimated to be ten (10) percent.
With this application is my (our) agreement to support the goals, programs, and standards of the Sacramento Hotel Association. If accepted, my organization and I will adhere to the bylaws and pay the membership dues established by SHA.