Membership dues paid to the National Artificial Intelligence Association (NAIA - EIN 33-1713769) are 95% tax deductible as an ordinary and necessary business expense in accordance with the lobbying provision of the federal 1993 Budget Reconciliation Act. Contributions to 501(c)(6) organizations are not deductible as charitable contributions on the donor's federal income tax return. The organization must be an association of persons having some common business interest and its purpose must be to promote this common business interest. Your Company's Annual Recurring Revenue (ARR) determines whether NAIA designates you as a Startup or Enterprise Level Member. Companies below US$7.5 million ARR is considered a Startup and above is an Enterprise. Questions? Contact membership@thenaia.org