Contributions or gifts to the Wisconsin Broadcasters Association are not deductible as charitable contributions for federal income tax purposes. Although a portion of dues payments are normally deductible by members as an ordinary and necessary business expense, none (zero percent) of 2023 dues will be deductible because they will potentially be used for lobbying purposes. Class descriptions are listed below.
RADIO AND TELEVISION CLASS DESCRIPTIONS
“Gross Revenue” is defined as the average annual gross revenue over the previous two years. All revenue calculations include trade-outs, non-broadcast revenue, political, and agency/other sales commissions.
CLASS 1 (Gross Revenue less than $500,000)
CLASS 2 (Gross Revenue: $500,000 – $999,999)
CLASS 3 (Gross Revenue: $1,000,000 – $1,999,999)
CLASS 4 (Gross Revenue: $2,000,000 – $3,999,999)
CLASS 5 (Gross Revenue: $4,000,000 – $5,999,999)
CLASS 6 (Gross Revenue: $6,000,000 – $8,999,999)
CLASS 7 (Gross Revenue: $9,000,000 – $11,999,999)
CLASS 8 (Gross Revenue: $12,000,000 – $14,999,999)
CLASS 9 (Gross Revenue: $15,000,000 – $17,999,999)
CLASS 10 (Gross Revenue: $18,000,000 – $21,999,999)
CLASS 11 (Gross Revenue: $22,000,000+)
