Compliance with the Tax Reform Act of 1993 requires that the portion of dues attributable to lobbying and political activities at the State and Federal levels of government be considered nondeductible for income tax purposes. For 2022, with dues at $150 per member, NAR computes 38% or $54 to be nondeductible for the member's income tax purposes due to NAR lobbying efforts. Please note that the entire $35 Consumer Advertising Campaign special assessment qualifies as fully deductible. Maine Association of REALTORS dues for 2022 is $192 with a non-deductible amount of $37.

NOTE: **Your voluntary RPAC (REALTORS® Political Action Committee) investment protects and promotes the real estate industry in Augusta and Washington, DC.

** Contributions are not deductible for federal income tax purposes. Contributions to RPAC 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. 70% of each contribution is used by the Maine Association of REALTORS PAC to support state and local political candidates; 30% is sent to National RPAC to support federal candidates and is charged against your limits under 52 U.S.C. 30116. After reaching its NAR RPAC goal, MAR may retain your entire contribution for use in supporting state and local candidates.