Dues paid to the National Placement and Referral Alliance are not deductible as a charitable contribution because the National Placement and Referral Alliance is a 501 (c) 6 organization. Dues paid to the National Placement and Referral Alliance are not fully deductible as a business expense due to lobbying. Below are the percent of dues that may be deducted as a business expense: For the year 2025 we estimate: 0% deductible, 100% non-deductible |