Pub 17

You may be able to deduct dues paid to a chamber of commerce, similar organizations, and professional societies if membership helps you carry out your job. Similar organizations include:

• Boards of trade
• Business leagues
• Civic or public service organizations
• Professional associations such as bar associations and medical associations
• Real estate boards
• Trade associations.

You cannot deduct dues paid to an organization if one of its main purposes is to:

1. Conduct entertainment activities for members or their guests, or
2. Provide members or their guests with access to entertainment facilities.

Lobbying and political activities. You may not be able to deduct that part of your dues that is for certain lobbying and political activities.