The calculation representing the nondeductible portion of member dues attributable to lobbying expenditures has been made for the OBA’s year ending April 30, 2021.
The source of the information used to determine this percentage included the Association’s general ledger and an estimate of the percentage of time related to applicable personnel’s involvement with lobbying activities by management of the Association. BKD has reviewed the details involved in the calculation and have indicated it appears to represent the lobbying expenses for the year ending April 30, 2021.
As a result of these procedures, it has been determined the applicable percentage, as previously described to be 13 percent.
If you have any questions, please contact Lea Ann Jackson at the OBA.