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 Industry Advancement Fund (ARTBA-IAF) and 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.