2016 IMPORTANT TAX INFORMATION APTA dues may be tax deductible as an ordinary and necessary business expense. See below for the portion of your National and Component dues that is not deductible as an ordinary and necessary business expense to the extent that APTA and your component engage in lobbying. Donations to the Foundation and Minority Scholarship Fund are recognized as charitable contributions for federal income tax purposes. APTA membership dues, WCPT contributions, and PT‐PAC contributions are not "tax deductible as charitable contributions.  The nondeductible portion of your National dues is 17%.  NOTE: All section dues with the exception of the Neurology, Orthopaedic, Private Practice, and Research are fully deductible. o Neurology Section: 9% of dues is NOT deductible. o Orthopaedic Section: 1% of dues is NOT deductible. o Private Practice Section: 46% of dues is NOT deductible. o Research Section: 33% of dues is NOT deductible.  American Council of Academic Physical Therapy (ACAPT) dues are fully deductible. Component
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist. of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri
% of Dues that is
NOT Deductible
61% 84% 22% 72% 22% 59% 55% 29% 0% 24% 13% 35% 44% 19% 20% 10% 65% 54% 41% 60% 34% 19% 18% 30% 39% 51% Component
Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming % of Dues that is
NOT Deductible
33% 40% 9% 57% 12% 70% 11% 12% 0% 31% 57% 40% 7% 18% 88% 71% 32% 19% 28% 0% 29% 29% 31% 29% 4% Updated 12/15 2017 IMPORTANT TAX INFORMATION
APTA dues may be tax deductible as an ordinary and necessary business expense. See below for the portion of your National
and Component dues that is not deductible as an ordinary and necessary business expense to the extent that APTA and your
component engage in lobbying.
Donations to the Foundation and Minority Scholarship Fund are recognized as charitable contributions for federal income tax
purposes. APTA membership dues, WCPT contributions, and PT-PAC contributions are not "tax deductible as charitable
contributions.
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•
•
The nondeductible portion of your National dues is 19%.
NOTE: All section dues with the exception of the Orthopaedic and Private Practice are fully deductible.
o Orthopaedic Section: 3% of dues is NOT deductible.
o Private Practice Section: 68% of dues is NOT deductible.
American Council of Academic Physical Therapy (ACAPT) dues are fully deductible.
Component
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Dist. of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
% of Dues that is
NOT Deductible
59%
74%
27%
62%
19%
46%
72%
23%
0%
20%
12%
57%
31%
14%
17%
10%
42%
43%
43%
1%
31%
27%
27%
31%
25%
52%
Component
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
% of Dues that is
NOT Deductible
15%
23%
28%
84%
11%
37%
11%
9%
0%
26%
58%
36%
7%
12%
58%
0%
31%
17%
53%
100%
29%
24%
35%
30%
0%
Updated 12/16