The California Workers’ Compensation Services Association, Inc. (CWCSA) is a California corporation, wholly owned by SC Advocates, a California corporation. The annual subscription charge and any fee for additional instructional or consultation services do not involve any advocacy services, so 100% of the fee may be deductible for income tax purposes as a business expense. CWCSA fees are not deductible as charitable contributions. When contributions are used for lobbying activities as defined by the Revenue Reconciliation Act of 1993, they may or may not be deductible depending on the nature of the service. Whenever an advocacy project is identified, CWCSA will provide an estimate of the non-deductible portion of a contribution and the specified amount will not be deductible as an ordinary and necessary business expense. CWCSA does not give legal or tax advice. Consult your attorney or tax professional for appropriate guidance.