In accordance with IRS regulations for federal income tax purposes, a percentage of SCMA and AMA annual membership dues may be deducted as a business expense. The SCMA estimates that 92.5% of 2009 membership dues are deductible. The AMA estimates that 50% of 2009 AMA membership dues are deductible. The remaining portion of these two association dues was used for lobbying activities and is not deductible as a business expense. Neither the SCMA nor AMA dues may be deducted as a charitable contribution and MEDPAC/AMPAC contributions cannot be deducted. Have questions? Please contact Cathy Boland at 800-327-1021, ext. 232 or by email at cathy@scmanet.org.