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Contributions or gifts (including membership dues) to CMA are not tax deductible as charitable contributions. Pursuant to the Federal Reconciliation Act of 1993, association members may not deduct as ordinary and necessary business expenses that portion of association dues dedicated to direct lobbying activities. Based upon the calculation required by law, 6% of the dues payment only should be treated as nondeductible by CMA members. Check with your tax advisor for tax credit/deduction information.