+Gross sales of books in all formats and sales locations, gift certificates/cards, magazines, and calendars; excluding textbooks, toys and gifts
*New store or not an ABA member during the previous two years; REG storefronts only
**Used books equal 75% or more of book inventory in units
For membership year from February 1 through January 31
NOTE ABOUT TAX DEDUCTIBILITY OF MEMBER DUES
Dues paid to the ABA are not tax deductible as charitable contributions for income tax purposes. However, ABA membership dues may be tax deductible as ordinary and necessary business expenses, but the deductibility is subject to restrictions imposed as a result of association lobbying activities. Through the activities of ABA advocacy staff, as well as through ABA’s financial support of certain organizations such as Media Coalition, ABA engages in lobbying activities annually. In years past, ABA has notified members that some small sliver of dues has not been tax-deductible as a result of our lobbying activities, but from time to time, we must change this level of deductibility. For 2017, ABA estimates that the non-deductible portion of dues – i.e. the portion allocable to lobbying – will rise to 10%. This is not because ABA lobbying activity is vastly increased, but rather because IRS rules have changed and ABA needs to adjust the notice of deductibility.