PRO of NE-IA membership dues are not deductible as a charitable contribution but may be deductible as an ordinary business expense. To the extent that PRO of NE-IA engages in lobbying, $14 of dues are not deductible as an ordinary and necessary business expense. The local chapter has also included membership dues in the PRO of NE-IA, which they have agreed to forward to PRO of NE-IA headquarters.