SUPPORTING DISALLOWANCE OF TAX DEDUCTIONS FOR FEES PAID TO PRIVATE CLUBS WHICH DISCRIMINATE
 
WHEREAS, the Philadelphia Bar Association opposes discrimination on the basis of race, creed, color, national origin, gender, or sexual orientation;

WHEREAS, dues and fees paid to private club" that discriminate on these banes are currently tax deductible under certain circumstances under the Internal Revenue Code;

WHEREAS, there is a long and well established policy of using the tax code to decrease private racial and religious discrimination;

WHEREAS, the Young Lawyers Division of the American Bar Association has submitted for consideration by the House of Delegates at the upcoming midyear meeting the attached Recommendation with Report Supporting Legislation that Would Disallow Income Tax Deductions for Dues and Fees Pa id to Private Clubs and Facilities that Practice Discrimination Based on Race, Creed, Color, National Origin, Gender or Sexual Orientation;

NOW, THEREFORE, BE IT RESOLVED that the Philadelphia Bar Association instructs its ABA delegates to vote in favor of the attached Recommendation at the upcoming midyear meeting and to take such other action in support of the Recommendation as the delegates deem appropriate.

PHILADELPHIA BAR ASSOCIATION
BOARD OF GOVERNORS
ADOPTED: January 28, 1993