Dues payments to Tidewater Builders Association are not deductible as charitable contributions for federal income tax purposes. However, dues payments may be deductible as ordinary and necessary business expense, subject to an exclusion for lobbying activity. Because a portion of your dues is used for lobbying by National Association of Home Builders, Home Builders Association of Virginia and Tidewater Builders Association, 23% of the total dues is not deductible for income tax purposes.