Accounting associations have been slower to develop non -
dues income than have trade and other associations . Thirteen
major accounting associations, excluding state C. P. A. societies,
indicated that their rate of non-dues income varied directly
with the association's membership. Only associations with less
than one thousand members failed to conform to this pattern.
In 1970, only the accounting associations with a 25,000
membership, or over, attained the level of non- dues income
reported by trade and other associations in 1967.
The sale of books and other publications was the greatest
1970 source of non-dues income; however , rising revenues from
educational and training courses threaten this leadership position .
Income from advertising and publication subscriptions increased;
but advertising's taxability and the increased association scrutiny
by the Internal Revenue Service may reduce emphasis in these areas.
The threat of losing tax-exempt status could dempen future efforts
to expand non-dues income for accounting associations .