If your organization has a statewide focus, you will fall in the largest population category.

NOTE:  Dues paid to MEDC are not deductible as charitable contributions but may be deductible as an ordinary and necessary business expense. A portion of dues, however, is not deductible as an ordinary and necessary business expense to the extent that the MEDC engages in industry lobbying. The non-deductible portion of dues to 2008-2009 is estimated to be 0%.