ARTBA Dues & Tax Issues
ARTBA dues are not deductible as charitable contributions but may be deductible as business expenses for federal tax purposes. ARTBA assumes any federal lobbying tax liability respecting member dues. ARTBA Transportation Makes America Work (TMAW) contributions are used for lobbying purposes and are not deductible as business expenses nor as charitable contributions. The ARTBA Transportation Development Foundation (ARTBA-TDF) is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Service Code, which supports research, education, awards and scholarship programs. All or portions of contributions to the ARTBA-TDF may be deductible as charitable contributions for federal income tax purposes to the extent provided by law. You are advised to consult your attorney or tax advisor for specific tax guidance regarding the foregoing.
ARTBA Member Dues are payable on receipt of invoice and due within 30 days of billing. Payment of dues indicates agreement in full with the terms and conditions of ARTBA membership as expressed in the ARTBA Bylaws. ARTBA membership is effective until cancelled per Article VII, Section 5 of the ARTBA Bylaws, which states “Membership cancellations shall be effective on the first day of the month following the date on which the Association receives written notice of such cancellation. Members are responsible for their pro-rata share of annual membership dues up to the effective date of membership cancellation."