Contributions to labor, agricultural, and horticultural organizations generally are not deductible as charitable contributions for federal income tax purposes. They may be deductible as trade or business expenses, if they are ordinary and necessary in the conduct of the taxpayer's trade or business. See Nondeductible Lobbying and Political Expenditures for more information. Unreimbursed employee expenses, such as union dues, may be deductible; see Publication 529, Miscellaneous Deductions PDF, for more information. Also, the organization may be required to disclose that contributions are not deductible when it solicits them. Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization
