Dues are not deductible as a charitable contribution for income tax purposes. In compliance with the Omnibus Budget Reconciliation Act of 1993 (HR 2264, P.L. #103-66) related to reportable lobbying expenses, the Florida Brownfields Association has also determined that 100% of your 2012 dues are NONDEDUCTIBLE as a business expense. This notice is provided to you to comply with federal law and assist you in preparing your corporate tax return.
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