SHRM is an individual membership organization. It has no corporate or institutional memberships. Membership is nonrefundable and nontransferable. All members must abide by the SHRM Code of Ethical and Professional Standards in Human Resource Management.
For individuals paying U.S. taxes, SHRM annual dues are not deductible as charitable contributions for federal income tax purposes but may be deductible as ordinary and necessary business expenses except that, under IRC Section 162(e), 6% of the annual dues are allocable to lobbying expenses and are therefore not deductible.