Contributions or gifts to the Michigan State Medical Society (MSMS) and any County Medical Society (CMS) are not tax deductible as charitable contributions for Federal income tax purposes. However, a portion of your dues may be tax deductible as ordinary and necessary business expenses. MSMS estimates that 12% of your 2018 dues will be nondeductible as this portion is allocable to lobbying as defined by law.
If you pay for your 2018 MSMS dues prior to December 31, 2017, you may deduct up to 88% of that as a business expense.
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