Dues payments and PAC contributions are not deductible as charitable contributions for federal income tax purposes to the extent that payments are not made to 501(c)(3) organizations.  United States taxpayers please note: Under tax law, only that portion of an association member's dues not attributable to lobbying activities is deductible as an ordinary and necessary business expense.  For 2026, 5% ($31.35) of full ADA dues and 18.9% ($78.8) of full LDA dues is allocable to lobbying activities, and therefore non-deductible as a business expense.  [Note: Many interpretations of recent tax law changes have suggested employee dentists would no longer be able to deduct dues as an unreimbursed business expense.  The IRS confirmed to the ADA that if employees had previously deducted dues as a business expense that they would be able to do so moving forward.  Essentially, the IRS is reportedly using precedent for trade association and other organizations of that type to determine the legitimacy of dues deductibility.  Since ADA members have historically been able to deduct their dues, all things being equal, ADA members should continue to be able to do so regardless of employer/employee status.  Furthermore, IRS staff told the ADA that any sort of publication to clarify this is unlikely in the coming months as they feel the statute is clear. The LDA recommends conferring with your own CPA or tax advisory regarding your own tax situation.]

Corporate donations will not be used by ADPAC for campaign contributions but will be used exclusively to pay for the administrative and operating expenses for ADPAC or related political activity. (There is no such distinction in state law affecting how LADPAC uses contributions.) So, while any PAC contribution is obviously quite welcome, it is generally preferable for your PAC contribution to be made by personal check or credit card rather than on an account for your incorporated practice.  State law requires LADPAC to report the name and mailing address of each individual who contributes.  Federal law requires ADPAC to report the name, mailing address, occupation, and employer for each individual whose contributions aggregate in excess of $200 in a calendar year.