2023 Nondeductible Dues

The following specific language must be included on your 2023 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 2023 state dues are deductible for business purposes. The deductible portion of your NAR dues can be found on www.nar.realtor.

*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. 30116.

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).