Chamber of commerce dues belongs on Line 27a, other expenses.
Why line 27a
A chamber of commerce, a business league, a board of trade and a civic organisation of the same kind are all on the deductible side of the dues rule, so the membership is itemised in Part V and totals to line 27a. A leads or referral group such as BNI sits in the same place. As with any trade body, the share of dues spent on lobbying is not deductible and the chamber must tell you what it is, which matters here because chambers often lobby more than a professional institute does.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so chamber of commerce dues lands on Line 27a without you sorting it.
Start for freeWhat chamber of commerce dues is confused with
- Line 8, advertising
- Paying the chamber for a listing, a directory advert or an event banner is buying promotion, which is advertising on line 8, while the plain membership is line 27a.
- not deductible, not deductible
- If the organisation exists mainly for recreation or socialising, a dinner club or a golf society, the dues are not deductible no matter how much business talk happens there.
Examples that belong on line 27a
- $395 annual local chamber of commerce membership for a plumbing business
- $595 BNI chapter dues plus the one-off joining fee
- $250 board of trade membership for a freight broker
- $120 downtown merchants association membership
- $395 chamber dues less the lobbying percentage shown on the renewal notice
What does not belong here
- The lobbying portion of the dues, which the chamber discloses and which is not deductible.
- An advert in the chamber magazine or a logo on an event banner, which is line 8 advertising.
- A table at the chamber gala, where the ticket price is a meal and entertainment question rather than dues.
- A donation to the chamber's charitable foundation, which is a personal contribution on Schedule A.
The limit that applies
Lobbying and political amounts inside the dues are not deductible and the organisation must report that portion to members.
What to keep
Keep the renewal invoice with the disclosed lobbying percentage, and keep sponsorship invoices separate so the advertising amount is not folded into dues.
Other expenses on line 27a
| Expense | Line |
|---|---|
| a background check | Schedule C, Line 27a |
| a branded gift for a client | Schedule C, Line 27a |
| a business coach | Schedule C, Line 27a |
| a conference registration fee | Schedule C, Line 27a |
| a hot-desk day pass | Schedule C, Line 27a |
| a payroll service | Schedule C, Line 27a |
| a professional certification renewal | Schedule C, Line 27a |
| a stock photo license | Schedule C, Line 27a |
| a telephone answering service | Schedule C, Line 27a |
| a trade show booth fee | Schedule C, Line 27a |
| a translation service | Schedule C, Line 27a |
| an online course | Schedule C, Line 27a |
Related lookups
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so chamber of commerce dues lands on Line 27a without you sorting it.
Start for free