Dues payments to Builders Association Southern Oregon for 2017 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 exclusion for lobbying activity. Since a portion of your membership dues is used for lobbying by National Association of Home Builders (NAHB), Oregon Home Builders Association (OHBA), and Builders Association Southern Oregon (BASO) a total of $51.42 may not be deductible for income tax purposes.