Federal Tax Information for Member Dues

Contributions to the CAP Foundation are tax deductible to the extent permitted by law as charitable tax deductions.

The estimated portion of CAP dues allocable to lobbying activities and not deductible for federal income tax purposes is 35 percent.

No portion of your dues is deductible as a charitable contribution.

Personal contributions made to PathPAC are voluntary and do not affect your CAP membership. PathPAC contributions are not deductible for tax purposes. Federal law requires PathPAC to make its best effort to report the name, address, occupation, and employer for each contributor whose aggregate contributions are in excess of $200 per calendar year. Only U.S. citizens or those holding a green card may contribute to a PAC. Individuals may contribute up to $5,000 per calendar year to PathPAC.

PathPAC accepts corporate contributions for the Political Education Fund, a non-federal account supporting CAP political and legislative programs.