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Non-deductible portion of member dues calculated

The calculation representing the non-deductible portion of OBA member dues attributable to lobbying expenditures for the Association's year ending April 30, 2007, has been performed.

The applicable percentage for members to use, in preparation of their income tax returns, is 31.1 percent.

The source of the information used to determine this percentage included the Association's general ledger and an estimate of the percentage of time related to applicable personnel's involvement with lobbying activities.

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