There will be a 3.5% processing fee for all credit card transactions. Big I Arkansas dues are not deductible as a charitable contribution, but a portion may be deductible as ordinary and necessary business expense. To the extent Big I of Arkansas engages in lobbying, that portion is not deductible as ordinary and business expense. The estimated non-deductible portion of your dues for the FY 2018-2019 is 18.46%.