Document 2qGwyjzLDYJNR5GV1bmGM0897

a CHEMICAL MANUFACTURERS ASSOCIATION, INC. 2501 M STREET, N.W. WASHINGTON, D.C. 20037 (202) 887-1100 THE DOW CHEMICAL CO. Attn: Jonathan Ramlow 1803 Building Midland, MI 48674 D-ll-N-S Identification Number 04-603-9152 TERMS - Payable Upon Receipt In ll.S. Dollars Invoice G 59320 01/11/95 Federal Identification Number 53-0104410 For installment- number E of original vinyl chloride research and advocacy budget and for portion of commitment for additional funds to support the budget, VC, Ph. 10. $44,815.00 As required by statute. CHA has estieated that 16X uf the 1994/95 Fiscal Year dues is allocable to lobbying and political expenditures to which Section 162(e) (!) of the Internal Revenue Code of 1986. as aaended, applies. Consequently, this portion of the above aaount is not deductible as an ordinary and necessary business expense for federal incoee tax purposes. 311O-O-B07-10-D005 We are now required by law to tell you that contributions, gifts or membership dues paid to CMA are not deductible as "charitable contributions" lor Federal income tax purposes. This law does not affect the deductibility of these payments as a "business expense.", however jjgle) (1) noted above does affect deductibility. CHEMICAL MANUFACTURERS ASSOCIATION. INC. 28US1SSH