Consumer Bankruptcy Journal Winter 2018 | Página 10

2017 NACBA Financial Statement Treasurer’s Report Below is a Summary 2017 Financial Statement of the National Association of Consumer Bankruptcy Attorneys, Inc. (NACBA). As a 501(c)(6) non-profit corporation, NACBA is required by the tax code to advise members as to the tax deductibility of dues. All members are advised that 81.51% of 2017 membership dues qualify for a tax deduction as a business expense. The remaining 18.49% of all dues money collected was expended in connection with lobbying activities, which are not tax- deductible expenditures. Also below is NACBA’s Balance Sheet as of 12-31-17 James Ike Shulman, NACBA Treasurer 10 CONSUMER BANKRUPTCY JOURNAL Winter 2018 National Association of Consumer Bankruptcy Attorneys