This firm and/or individual certifies that the foregoing statements are true and accurate and agrees if elected to membership that in accepting the privileges it will also accept the obligations of membership; that it will be governed by the By-Laws of the Monroe County Apartment Association, Inc. as long as it continues as a member and further agrees to promote the objectives of the association. Important tax information: Under the provisions included in section 107(a) of the Revenue Act passed by Congress in December 1987:
Contributions to the MCAA are not deductible as a charitable contributions for federal income tax purposes.
In compliance with Omnibus Budget Reconciliation Act of 1993, 30.03% of membership dues are not deductible as a business expense.
For specific guide-lines concerning your particular situation, it is recommended that you consult a tax professional.