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Payment of supplemental dues places your firm in the AIABaltimore Directory and on our website, www.aiabalt.com under the architectural firm listing. Please make checks payable to: The American Institute of Architects and return to AIABaltimore.
Dues Deductibility
For federal income tax purposes, payments to the AIA and its components are not deductible as charitable deductions but are generally deductible as trade or business expenses, except for the percentage expended on lobbying federal or state governments. Accordingly a percentage of your national and state individual and supplemental dues is deductible on federal income tax forms. The tax-deductible percentage of dues is National: 91.1%, State 66.9%; Local 100%.
The $30 subscription cost of Architectural Record is included in your annual dues. This statement is made for auditing purpose only. Subscription costs are not deductible from membership dues.
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