Notice of Reasonable Estimate for Individual, Industry, Associate, and Allied Organization membership categories : In accordance with section 6033(e)(2)(A) of the Internal Revenue Code, as amended, members of the American Commodity Distribution Association are hereby notified that an estimated 22% of your dues will be allocated to lobbying and political activities and, therefore, is not deductible as a business expense. However, the remaining 78% of your dues payment may be deductible as an ordinary and necessary business expense for federal income tax purposes. Please consult your tax advisor for more information.