Organic Farmers Association (OFA) is a tax-exempt 501(c)(5) nonprofit agricultural organization (Tax ID #85-1249281). Member dues paid to OFA may be deductible as a business expense for active farmers and businesses; however, any portion of your membership dues used towards lobbying or political activities are not tax-deductible as a business expense. We estimate that the portion of dues used towards lobbying or political activities is 15% for the current year. Please consult a tax professional for specific advice on your federal and state tax returns.