In compliance with IRS code Section 6113, the following statement is provided: "Contributions to the Missouri Association of Trial Attorneys are not deductible as charitable contributions for federal income tax purposes." Membership dues payments to the Missouri Association of Trial Attorneys (MATA) are not tax-deductible as charitable contributions for income tax purposes. However, they may be tax-deductible as ordinary and necessary business expenses subject to restrictions imposed as a result of the Association's lobbying activities. MATA estimates that the non-deductible portion of your current annual dues -- the portion which is allocable for lobbying -- is 50%.