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* A government attorney is an attorney who is employed full-time by a federal, state or local government agency or a non-profit legal services office, as opposed to an independent contractor.
** A Retired/Emeritus Member is a member of the Bar of this Commonwealth who is registered as holding: (i) retired status or (ii) emeritus status with the Disciplinary Board of the Supreme Court of Pennsylvania.
Your dues will not be deductible as a charitible contribution but will, in general, be deductible for most members as a business expense, except to the extent provided in the next sentence. Pursuant to the Revenue Reconciliation Act of 1993, PBA estimates that 2% of your dues payment will not be deductible as an ordinary business expense because of PBA's lobbying actvities on behalf of its members.
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