PLEASE NOTE: No portion of Colorado PELA membership dues is tax deductible as a charitable contribution. 50% of every attorney’s membership dues  will directly fund Colorado PELA’s lobbying efforts so that PELA remains an active participant in legislative activities that affect employees; that portion of your dues is therefore NOT tax deductible. The remainder of members’ dues may be tax deductible as an ordinary and necessary business expense. Please consult your tax advisor for further guidance as deductibility may depend on individual circumstances.