FOTA membership dues are not deductible as charitable contributions for income tax purposes. However, they may be tax deductible as a business expense that is ordinary and necessary which is subject to limitations imposed as a result of association lobbying activities. It is estimated that the portion of your current year’s dues allocable to lobbying activities, which is non-deductible, is 65%.
Please note that all forms must be submitted electronically but there is a choice for "Invoice Me" so that you can pay by check if you are uncomfortable paying online. Simply print a copy of your Invoice and send in with your check. From the FOTA By-lawsSection 1 Membership ClassesThe membership of the Association shall be divided into three categories: 1) Occupational Therapists who shall hereinafter be referred to as OTs, 2) Occupational Therapy Assistants hereinafter referred to as OTAs, and 3) Occupational Therapy Students. Section 2 Qualificationsa.To be eligible for Category 1 membership (OT) the individual must be currently licensed or eligible to be licensed in the state of Florida. b.To be eligible for Category 2 membership (OTA) the individual must be currently licensed or eligible to be licensed in the state of Florida. Student Membershipsc.To be eligible for Category 3 membership (Student) the individual shall be enrolled in an entry-level occupational therapy educational program that is accredited, approved, or pending approval or accreditation by the Accreditation Council for Occupational Therapy Education (ACOTE®)and that is located in the United States, or in a state, commonwealth, district, or territory of the United States.
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