Join MOTA online below or download the membership application.
Dues payable to MOTA are not deductible as a charitable contribution but may be deductible as an ordinary and necessary business expense. A portion of dues however is not deductible as an ordinary and necessary business expense to the extent that MOTA engages in lobbying. The non-deductible portion of dues for fiscal year 2007-2008 is 44%. We suggest you consult your tax advisor concerning dues, contributions and/or gifts which may be tax deductible.
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