Tax Information Regarding Your 2024 Membership Dues

Dear Member,

This communication aims to provide the percentage of dues retained by the Maryland Nurses Association, Inc. (MNA) used for lobbying and, therefore, not deductible as a business expense for 2024. You may safely disregard this message if you do not deduct your MNA dues as a business expense.

Membership dues in the American Nurses Association (ANA) and MNA are not deductible as a charitable contribution for tax purposes, but a portion may be deductible as a business expense. The portion of dues used for lobbying by ANA and MNA is not deductible as a business expense and changes yearly. 

The percentage of your total ANA dues paid that was retained by MNA for the year 2024 is 50.00%. Of this amount, 24.4% was used for lobbying and is not deductible as a business expense. 

The remainder of your dues went to ANA. Please check with ANA for the amount not deductible as a business expense.

If you have questions regarding this information, please consult your tax professional for further guidance.

Thank you for your membership!