Dues Disclaimers
Dues, fees, charitable and RAPAC donations are non-refundable and non-transferable. Charitable and RAPAC donations are voluntary. Payments are due in the full amount. We cannot accept installment payments. Cash is no longer accepted for dues payment. You can pay by check, or by credit card. WeSERV accepts Visa, MasterCard, American Express, or Discover credit cards.
Compliance with the Tax Reform Act of 1993 requires that the portion of dues attributable to lobbying and political activities at the Local, State and Federal levels of government be considered nondeductible for income tax purposes.
WeSERV: The 2022 WeSERV REALTOR® dues have been approved at $135.00 per member, and Affiliate dues have been approved for $125. The nondeductible portion of 2021 WeSERV dues is 1.12% pursuant to the IRS lobbying expense formula.
Arizona REALTORS®: The 2022 Arizona REALTORS® dues have been approved at $175 per member. The nondeductible portion of the 2022 dues is $0 pursuant to the IRS lobbying expense formula and $175 will be deductible for member income tax purposes.
https://www.aaronline.com/about-us/non-deductible-dues
National Association of REALTORS®: For 2022, with dues at $150 per member, NAR computes 36 percent 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.
See more at:
https://www.nar.realtor/narfininfo.nsf/pages/duestransmittalinfo?opendocument REALTORS® of Arizona Political Action Committee (RAPAC/RPAC): RAPAC is a voluntary, nonprofit, unincorporated group that allows REALTOR® members to collectively and effectively participate in political affairs. RAPAC is not affiliated with any political party and is non-partisan in its support of candidates.
Contributions are not deductible for Federal income tax purposes. Contributions to RAPAC are voluntary and are used for political purposes. You may refuse to contribute without reprisal or otherwise affecting your membership rights. 70% of each contribution will be sent to Arizona PAC for state and local activities. Contributions to National RPAC are charged against your limits under 52 U.S.C. & 30116; after the state PAC reaches its RPAC goal it may elect to retain your entire contribution for use in supporting state and local candidates.
WeC.A.R.E.: Your WeC.A.R.E. donation is a voluntary contribution. The WeC.A.R.E. Fund is part of Arizona REALTORS® Disaster Relief Foundation (ARDAF), a Non-Profit 501 (c) (3) Corporation that is devoted toward assisting WeSERV members who have undergone hardships or tragedies in their lives.