2018 Dues are Now Due. A $50 late fee will be applied after December 31, 2017 / NON REFUNDABLE / $50 Service Charge on Returned Checks All REALTOR® Members are required to complete a REALTOR® Code of Ethics course during the two year period that ends December 31, 2018. Failure to complete the course by that date will result in suspension until course completion, regardless of the status of dues payment. Suspension of services includes all board, state association and NAR dues-based services.
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 a decision not to contribute. You may refuse to contribute without reprisal. Your contribution is split between National RPAC and the State PAC in your state. The National RPAC portion is used to support federal candidates and is charged against your limits under 52 U.S.C. 30116. For 2018 with 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. Please note that thenentire $35 Consumer Advertising Campaign special assessment qualifies as fully deductible. GAR has estimated that $10.14 (10.34%) is the nondeductible portion of 2018 GAR dues. In addition, contributions (including member dues) to NAR are not tax deductible as charitable contributions. However, they may be tax deductible under other provisions of the Internal Revenue Code.