Tax Information

Generally, dues payments to the Personal Care Products Council can be considered an ordinary and necessary business expense for federal income tax purposes. Since 1994, the Internal Revenue Service has required not-for-profit trade associations, such as the Personal Care Products Council, to estimate on their dues forms the percentage of dues for the year that is not deductible to the extent that the Council engages in lobbying. Only certain types of direct lobbying activities with government agencies are included in this calculation.

Estimated Non-Deductible Dues for 2006
On the 2006 dues form, we estimated the non-deductible portion of dues to be 20%.

Estimated Non Deductible Dues for 2007
On the 2007 dues form, we estimated the non-deductible portion of the dues to be 35%.

Estimated Non Deductible Dues for 2008
On the 2008 dues form, we estimated the non-deductible portion of the dues to be 30%.

Estimated Non Deductible Dues for 2009
On the 2009 dues form, we estimated the non-deductible portion of the dues to be 30%.

Estimated Non Deductible Dues for 2010
On the 2010 dues form, we estimated the non-deductible portion of the dues to be 20%.

Estimated Non Deductible Dues for 2011
On the 2011 dues form, we estimated the non-deductible portion of the dues to be 20%.

Estimated Non Deductible Dues for 2012
On the 2012 dues form, we estimated the non-deductible portion of the dues to be 26%.

Estimated Non Deductible Dues for 2013
On the 2013 dues form, we estimated the non-deductible portion of the dues to be 26%.

Estimated Non Deductible Dues for 2014
On the 2014 dues form, we estimated the non-deductible portion of the dues to be 26%.

If you have any questions, please contact the Council Member Relations Department or e-mail membership@personalcarecouncil.org.