2018 Non-deductible percentages

Contributions to RPAC are not deductible for federal income tax purposes. Contributions are voluntary and are used for political purposes. The amounts indicated are merely guidelines and you may contribute more or less than the suggested amounts. The National Association of REALTORS and its state and local associations will not favor or disadvantage any member because of the amount contributed or decision not to contribute.  You may refuse to contribute without reprisal. Until the State Pac reaches its RPAC goal, 70% of each contribution is used by your state PAC to support state and local political candidates; after the state PAC reaches its RPAC goal it may elect to retain your entire contribution for use in supporting state and local candidates. 30% is sent to National RPAC to support federal candidates and is charged against your limits under 2 U.S.C. 441a.

Non-Deductible Percentages of Dues Payments
The portion of your dues used for local, state and federal political activity and state or federal lobbying are not deductible for federal income tax purposes. 16% or $25 of OAR dues is used by OAR to engage in independent political expenditures for purpose of influencing the election or defeat of local, state or federal candidates, as well as local or state ballot issues. For the additional OAR dues of $150 per member, OAR computes 15% or $22.50 to be nondeductible for the member’s income tax purposes due to OAR lobbying efforts. For NAR dues at $120 per member, NAR computes 43 percent or $52 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. NAR’s $35 Consumer Advertising Campaign special assessment of dues qualifies as fully deductible.

Local Dues      $ 00.00
State Dues      $ 47.50
NAR Dues       $ 52.00
Total Nondeductible Portion for federal income tax:   $ 99.50