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Energy Efficiency Business Coalition (EEBC) is a nonprofit, tax-exempt 501(c)(6) organization. Membership dues paid to the EEBC are not deductible as charitable contributions, but they may be deductible as a business expenses. However, any portion of your dues that supports EEBC activities that fall under the formal definitions of “lobbying” are not deductible business expenses. Lobbying is defined by law for federal income tax purposes to be “an attempt to influence legislation.” Currently, the EEBC does not engage in lobbying activities that meet the criteria of this definition, therefore 100% of the due paid to the EEBC may be considered tax deductible. The EEBC will notify members each year of the updated portion of membership dues used for lobbying. The EEBC strongly recommends consulting your corporate attorney and/or tax accountant to confirm how this affects your business tax liability.

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