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The Greater Salem Chamber of Commerce is a Partnership of Businesses and Professional Individuals Working Together to Build a Healthy Economy and Improve the Community's Quality of Life. We are a non-profit 501(c)(6) tax exempt organization under the Internal Revenue Code. Membership dues are deductible for most Chamber members as a business expense, however, contributions to the Chamber are NOT tax deductible for federal tax purposes. The Chamber is funded through membership dues, special events, and sponsorships.