You will be billed annually in the month in which you joined. Six dollars of your dues is allocated to each subscription to The Northern Logger. Contributions or gifts to the Northeastern Loggers’ Association, Inc. are not tax deductible as charitable contributions for income tax purposes. However, they may be tax deductible as ordinary and necessary business expenses subject to restrictions imposed as a result of association lobbying activities. The Northeastern Loggers’ Association estimates that your annual dues are 100% deductible since NELA’s lobbying expenses fall below the de mimimus rule threshold.