2017 Nondeductible Dues

The following specific language must be included on your 2017 dues billing statement for the nondeductible portion of dues and RPAC contribution requests: 

Payments made for dues are not deductible as charitable contributions for federal income tax purposes; however, payments made for dues may be deductible as ordinary and necessary business expenses subject to non-deductible restrictions on lobbying and political activities. The Michigan Realtors® estimates that 100% of your 2017 dues are deductible for business purposes. The deductible portion of your NAR dues can be found on www.realtor.org.

*RPAC contributions are voluntary and used for political purposes. Contributions are not limited to the suggested amount. Contributions are not deductible as charitable donations for Federal income tax purposes. You may refuse to contribute without reprisal or otherwise impacting your membership rights. For individuals investing $1,000.00 or greater, up to 30% of this total investment may be forwarded to the  National Association of Realtors® RPAC. All amounts forwarded to the National Association of Realtors® RPAC are charged against the applicable contribution limits under 52 U.S.C. 30016.

Nothing herein shall be construed as a solicitation of contributions from non-members. A copy of the federal report, filed by National RPAC with the Federal Election Commission, is available for purchase from the Federal Election Commission, Washington D.C.20463. State reports are filed with the Michigan Secretary of State, Elections Division, Lansing, Michigan. RPAC 2 may, however, receive unsolicited contributions from non-members. Contributions from a corporation or others who may not legally be solicited for RPAC, may make contributions to RPAC 2 (the REALTORS® ballot issue committee).


2016 Nondeductible Dues

The following specific language must be included on your 2016 dues billing statement for the nondeductible portion of dues and RPAC contribution requests:

Thank you for your voluntary contribution to RPAC. The amount indicated is only a suggestion and you may give more or less. Contributions are not deductible for Federal income tax purposes. RPAC contributions are voluntary and used for political purposes. You may refuse to contribute without reprisal or otherwise impacting your membership rights. For individuals investing $1,000.00 or greater, up to 30% of this total investment may be forwarded to the National Association of Realtors® RPAC. All amounts forwarded to the National Association of Realtors® RPAC are charged against the applicable contribution limits under 2 U.S.C. 441a.

If your payment check is not drawn on an individual account, you should note that contributions from corporations or members other than individuals will be considered contributions to RPAC II of Michigan, a Michigan ballot question committee. Contributions to RPAC II are not deductible as charitable contributions for federal income tax purposes.

Payments made for dues are not deductible as charitable contributions for federal income tax purposes; however, payments made for dues may be deductible as ordinary and necessary business expenses subject to the following restriction. The estimated nondeductible portion of your 2016 dues and assessments as a result of association lobbying activity for Michigan Realtors® is $20.00, or 13%. For the nondeductible portion of your NAR dues, go to www.realtor.org.