The OHBA (Ohio Home Builders Association) is a 4,500 member trade association representing home builders and their associate vendors in a legislative and regulatory capacity on a statewide basis. It is an affiliate of the National Association of Home Builders.

OHBA serves its membership by promoting proactive involvement on state issues and legislation impacting the residential building industry such as wetlands, affordable housing, workers’ compensation, etc.

OHBA will continue to serve its members as the voice of the building industry on a state level.

TAX INFORMATION FOR MEMBERS

OHBA has determined 40 percent of the $90 dues per year goes toward direct lobbying.  If you have further questions concerning this, you should contact your tax counsel.

Payment of dues, or other contributions, to the OHBA are not tax deductible as charitable contributions for income tax purposes.  They may, however, be tax deductible as ordinary and necessary business expenses to the extent not allocated toward lobbying expenditures.

For NAHB, they estimate that the non-deductible portion of national dues – the portion that is applicable to lobbying is 12 percent.  Thus, for a member who pays their NAHB dues of $166 in 2014, 12 percent or $19.92 will not be eligilble for deduction as a business expense.

Contact NAHB at 1-800-368-5242, ext. 8152 if you have any questions.