Annual calendar year Dues for NAELA are currently $525 (First year dues are reduced by $100; if you join in the second half of the year, dues are half price). Annual Mass Chapter dues are $265 for private attorneys, $100 for legal service attorneys, and $25 for law students. NAELA Membership is required in order to be a Mass Chapter member.
The Massachusetts Chapter of the National Academy of Elder Law Attorneys, Inc. is a tax-exempt 501(c)(6) organization that engages in lobbying activities and, therefore, is required to notify its members about the percentage of dues that are used for lobbying activities. For income-tax purposes the portion of your Massachusetts dues applicable to lobbying activities is not allowed as a deduction as ordinary and necessary business expenses. For the year 2018, 24.13% of your chapter dues (private attorneys $265 or $63.94) are allocable to lobbying activities, and are not deductible. For the year 2018, 10% of your NAELA are allocable to lobbying activities, and are not deductible.