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IMPORTANT TAX INFORMATION: Under the provisions of section 1070(a) of the Revenue Act passed by Congress in 12/87, please note that gifts to CAI are not tax deductible as charitable contributions for federal income tax purposes. However, they may be deductible as ordinary and necessary business expenses subject to restrictions imposed as a result of association lobbying activities. CAI estimates that the non-deductible portion of your dues is 17%. Visit www.caionline.org/advocacydisclosure for state exceptions that may apply to you.

(1) ADVOCACY SUPPORT FEE - Every dollar of the mandatory Advocacy Support fee goes directly to states with Legislative Action Committees and supports the efforts of CAI to represent and protect our members on state legislative and regulatory efforts.

(2) THE FOUNDATION FOR COMMUNITY ASSOCIATION RESEARCH operates on behalf of the industry and conducts surveys and research, provides national programming, and produces a variety of publications including the series of Best Practice reports. Contributions to the Foundation are tax deductible.