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Because you are a responsible sunbed salon owner! ASA is an all-salon-owner organization dedicated to taking immediate action to correct misconceptions about sunbed salons in the press, the medical community and in state and federal government bodies. ASA is a science-first organization committed to spreading the right message the right way.
ASA is a Section 501(c)(6) nonprofit organization. As such, contributions of gifts to this organization are not deductible as charitable contributions for Federal income tax purposes. However, payments of membership dues are deductible for most members of a trade association under Section 162 of the Internal Revenue Code as ordinary and necessary business expenses.
The Omnibus Budget Reconciliation Act of 1993 disallows tax deductions of the portion of dues which are used by organizations for legislative lobbying. ASA has determined that 100% of dues are not deductible as ordinary and necessary business expenses.