Please note: For Federal Income Tax purposes, Membership Dues and Contributions to AIA are deductible as business expenses, not charitable contributions. 10% of the above dues amount is utilized for lobbying expenses. This 10% is not deductible as a business expense. The remaining 90% is deductible. By paying these dues, your firm is eligible to be listed on the AIA Nebraska Consumer website. For a firm to be listed as a Member Firm with the American Institute of Architects – Nebraska Chapter and receive the benefits there-in, that firm must be recognized by the State of Nebraska as a firm qualified to practice architecture in the state, and at least one principal or partner of the firm, or, if a professional corporation, at least one shareholder in the firm, or, if a corporation authorized to practice architecture in Nebraska, at least one director or officer of the firm, must be a member in good standing of the AIA – Nebraska Chapter.