Membership Dues
Membership dues to the SDMS are not deductible as a charitable contribution for U.S. Federal tax purposes but may be partially deductible as a business expense. The SDMS estimates a portion of your dues are not deductible because of the SDMS’ lobbying activities on behalf of its members. Refer to the table below for the non-deductible portion based upon the year in which the dues were paid. Consult a tax professional for more information.
| Membership Dues Paid in the Year: |
Portion of Dues that are Not Deductible: |
| 2025 |
1.0% |
| 2024 |
1.0% |
| 2023 |
1.75% |
| 2022 |
1.75% |
| 2021 |
1.75% |
| 2020 |
3.0% |
| 2019 |
4.0% |
| 2018 |
3.0% |
| 2017 |
5.5% |
| 2016 |
4.0% |
| 2015 |
10.0% |
| 2014 |
12.5% |
| 2013 |
11.7% |