Dues paid to ASIA are not deductible as a charitable contribution,but may be deductible as an ordinary and necessary business expense. A portion of the dues, however, is not deductible as a business expense because of ASIA’s lobbying activities. The nondeductible portion is 25%. All contributions to COMP PAC are voluntary. COMP PAC is a non-partisn political action committee dedicated to helping conservative, fair-minded legislative and judicial candidates win election to office in Alabama.