Each year, a portion of Wisconsin Dental Association membership dues is determined nondeductible based on the relationship of total dues received by the WDA to the total lobbying expenditures for the year. Over the past several years, dues income has been on the decline due in part to non-renewals but also members have been moving from the full-active dues paying category to lower or no dues paying categories, such as active life, retired and retired life.
In addition to dues income dropping, the amount of dues dollars being spent on lobbying expenditures has been increasing because of the need for a greater presence at the Capitol to work on issues like the Medicaid pilot project, dental therapy and dental benefits and third-party payer issues.
Oral health is in the spotlight now more than it has ever been in the past — this is a positive! However, this also results in outside groups, some with agendas not friendly to WDA, increasing their involvement which requires us to match their efforts.
This simultaneous decrease in dues and increase in lobbying expenditures causes the non-deductible portion of your dues to increase at a quicker rate.