John Josephson (Ohio State) has asked me about the U.S. income-tax
status of newsletters such as this. I'm not a tax expert, and I
don't know whether tax issues differ for professional society
memberships and for newsletters. However, there seem to be two
bases on which to claim a deduction. An educational deduction may
be claimed for training necessary to keep current in your own
field (but not for training needed to switch fields). A business
deduction may be claimed for any expense incurred to make income,
or in reasonable expectation of profit. General-circulation
magazines such as Inc. are usually not deductible, but financial
newsletters may be if you use their advice to guide investments.
Conference fees and professional-society dues are often
deductible. Consultation with tax or legal professionals about
business matters is almost always deductible. (The amount of help
actually received is relatively unimportant.) Whether membership
in Computists International is deductible would thus appear to
depend on how you plan to use the service.