NAGDCA qualifies as a tax-exempt organization pursuant to Section 501(c)(6) of the Internal Revenue Code. Therefore, dues to NAGDCA are not deductible as a charitable contribution for federal tax purposes, but may be deductible as an ordinary and necessary business expense to the extent that they do not pertain to lobbying or political activities. We have estimated the nondeductible (lobbying) portion of your 2019 dues to be 40%. Please consult your tax advisor.