2027 Membership Dues Tax & Billing Disclosures
The following information applies to your 2027 REALTOR® membership dues and provides important tax and billing information regarding state, national, and RPAC contributions.
- Florida Realtors® Dues
Of the $176 Florida Realtors® dues, $44 (30%) is not deductible for federal income tax purposes because it is used for Florida Realtors® lobbying efforts.
This amount includes the mandatory $30 Advocacy Fund assessment, which is also non-deductible.
- National Association of REALTORS® (NAR) Dues
Of the $156 National Association of REALTORS® dues, $55 (35%) is not deductible for federal income tax purposes because it is used for NAR lobbying efforts.
The $45 Consumer Advertising Campaign special assessment is fully tax deductible.
- RPAC Contributions
Contributions to the REALTORS® Political Action Committee (RPAC) are voluntary and are not deductible for federal income tax purposes.
RPAC contributions support advocacy efforts that protect private property rights and promote the real estate industry at the local, state, and national levels.
• You may contribute more or less than the suggested amount.
• Your decision to contribute or not contribute will not affect your membership or any services provided by the Association.
• 70% of each contribution is allocated to your state or local RPAC.
• 30% is allocated to the National RPAC and is subject to federal contribution limits under 52 U.S.C. §30116.
• Contributions received from corporate entities must be forwarded to the National Association of REALTORS® Political Advocacy Fund.
- Magazine Allocations
Your 2027 membership dues include:
• $5.00 for Florida Realtor® Magazine
• $0.61 for REALTOR® Magazine
- Tax Information
Payments made to the Association are not deductible as charitable contributions. However, membership dues may qualify as an ordinary and necessary business expense. Members should consult a qualified tax professional regarding the deductibility of their dues.