The basis of assessing membership dues in the WCMA, as approved by the Board of Directors and ratified by the membership, is as follows:

1. Dues shall be computed at a rate of $1.00 per $1,000 of annual dimension and wood component shipments. Canadian members convert their Canadian dollar shipments to US dollars and pay in US dollars to equalize the exchange rate difference.
2. For annual shipments below $1,000,000, minimum dues shall be $1,000 per year.
3. For annual shipments above $3,000,000, maximum dues shall be $3,000 per year.

Members may choose to pay their dues in monthly or quarterly installments.

The following classifications are to be used to determine the kind of products on which dues are paid.

1. Wood Dimension & Component Parts, including rough or surfaced flat stock, solid, glued up or engineered dimension and components parts, as set forth in WCMA’s Rules and Specifications for Dimension and Woodwork. This includes all types of rough, semi-machined and completely machined wood component products, glued or not glued, constituting furniture, cabinets and related decorative/specialty wood products.  
2. Interior Trim and Mouldings: interior trim, mouldings and millwork of standard or special work.
3. Stair Treads and Risers: stair treads, risers, thresholds and other staircase parts worked to standard or special specifications.

Contributions to the Wood Component Manufacturers Association are not deductible as charitable contributions for federal income tax purposes. However, dues payments are deductible by members as an ordinary and necessary business expense. WCMA estimates that the nondeductible portion of your dues which are allocable to lobbying is less than the minimum making your total dues deductible as an ordinary and necessary business expense.