We asked Steve Kaplan:
We know quarterly dues are tax deductible, but are initiation fees?
All monies payable to the union are tax deductible. Initiation fees and dues are both tax deductible.
-- Steve Kaplan Labor Organizer The Animation Guild, Local 839 IATSE (818) 845-7500 AIM: Kapanmtr Google IM: kaplanvfx ICQ: 83945576 Skype: steve.kaplan.tag839