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Dues allocation related to National Association of Home Builders, Florida Home Builders Association and Political Action Committee for BUILDER/ASSOCIATE MEMBERS: Dues payments to the       Tampa Bay Builders Association Inc  are NOT tax-deductible as charitable contributions for federal tax purposes, but may be deductible as an ordinary and necessary business expense. Your dues for annual membership to the Tampa Bay Builders Association Inc   include $115 for membership in the Florida Home Builders Association (FHBA) and $198 for membership in the National Association of Home Builders (NAHB). A portion of your 2018 dues to the FHBA is used for lobbying and is not deductible for tax purposes. The non-deductible portion of your 2018 FHBA dues is 28% and the non-deductible portion of your 2018 NAHB dues is 19%. $10.00 of your dues for membership in the Florida Home Builders Association and _ Bay Area Citizens for Responsible Government   of your dues for   Tampa Bay Builders Association Inc  is allocated to the Florida Home Builders Political Action Committees. This portion of your dues is not tax deductible as a business expense. This allocation is optional.  If you do not want any of your dues allocated to FHBA Political Action Committee, please contact Lauren Morgan, Membership Director (813) 571-8222. Dues allocation related to National Association of Home Builders, Florida Home Builders Association and Political Action Committee for AFFILIATE MEMBERS: Dues payments to the   Tampa Bay Builders Association, Inc  are NOT tax-deductible as charitable contributions for federal tax purposes, but may be deductible as an ordinary and necessary business expense. Your dues for annual membership to the    Tampa Bay Builders Association, Inc   includes $15 for membership in the Florida Home Builders Association (FHBA) and $15 for membership in the National Association of Home Builders (NAHB). A portion of your 2018 dues to the FHBA is used for lobbying and is not deductible for tax purposes. The non-deductible portion of your 2018 FHBA dues is 28% and the non-deductible portion of your 2018 NAHB dues is 19%.