PSC Lobbying Allowability Disclosure

PSC appreciates the support and commitment you make to helping us achieve our mission and promote our advocacy agenda.  Your membership dues support our lobbying activities.  Please refer to the disclosures below depending on your renewal year.   

2026 Lobbying Disclosure
PSC Dues Tax Notice (IRC 6033(e))

For 2026, PSC estimates that 2% of membership dues is not deductible as an ordinary and necessary business expense to the extent attributable to PSC’s lobbying and political activities.

Government contractors: PSC provides this estimate to assist members in applying their own government contract cost accounting and allowability requirements. Charitable contribution notice: Dues paid to PSC are not deductible as charitable contributions for federal income tax purposes.  Please consult your tax advisor or cost accountant regarding your specific circumstances.

2025 Lobbying Disclosure 
PSC dues are 98% allowable for inclusion in the indirect rates of government contractors. 96% may be deducted for federal income tax purposes. According to IRS regulations, the portion of dues allocable to lobbying activity is not tax deductible. PSC estimates that 4% of your dues is allocable to lobbying activities and, therefore, not deductible. Dues paid to PSC are not deductible as charitable contributions. Please consult your tax advisor for individual assistance in your specific situation.

2024 Lobbying Disclosure
If you paid dues for the 2022 calendar year: PSC dues are 98% allowable for inclusion in the indirect rates of government contractors. 98% may be deducted for federal income tax purposes. According to IRS regulations, the portion of dues allocable to lobbying activity is not tax deductible. PSC estimates that 2% of your dues is allocable to lobbying activities and, therefore, not deductible. Dues paid to PSC are not deductible as charitable contributions. Please consult your tax advisor for individual assistance in your specific situation.

For questions please contact membership@pscouncil.org or policy@pscouncil.org