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We are required by Section 6033(e) of the Internal Revenue Code to inform you that $90.51 of the $255.93 from your national membership dues which go to IANA are allocated towards expenses incurred by IANA for Illinois state lobbying activities. Such amount is not deductible for federal income tax purposes. This would be in addition to the $34 of your national dues which are also non-deductible due to the allocation for national lobbying activities on behalf of the AANA.