(Membership is subject to approval by the MoTA Board of Directors)
For federal income tax purposes, your investment in the Association is deductible as a business expense, not as a charitable contribution. Under provisions of the 1993 federal tax law, however, it is estimated that 17% of your membership dues are not deductible because of lobbying activities of the Association. Congress in effect placed a tax on your right to petition the government. We trust this small amount will not affect your participation in the Association.