Massachusetts Bar Association dues are not tax deductible as charitable contributions for income tax purposes. However, they may be tax deductible as an ordinary and necessary business expense, subject to restrictions imposed as a result of association lobbying activities. The MBA estimates that the non-deductible portion of dues allocable to lobbying is 11 percent.
If approved, all members are expected to pay 50 percent of his or her membership dues. Waivers will not be granted for more than three consecutive years.