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.
The 2021 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 2021 Arizona REALTORS® dues have been approved at $190.00 per member. The nondeductible portion of the 2021 dues is $84.84 or 44.66% pursuant to the IRS lobbying expense formula, and $105.16 will be deductible for member income tax purposes. https://www.aaronline.com/about-us/non-deductible-dues
National Association of REALTORS®:
For 2021, with dues at $150 per member, NAR computes 38% or $57 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.
Investments are not deductible for federal income tax purposes. Investments to RAPAC are voluntary and are used for political purposes. You may refuse to invest without reprisal. 70% of each investment is used by RAPAC to support state and local candidates. The balance is sent to National RPAC (REALTOR® Political Action Committee) to support federal candidates and is charged against your limits under 2 U.S.C. 441a. Out of $190 AAR (state) dues, $35 will automatically be directed to the REALTOR® Party. Those wishing to have their assessment applied to other purposes may specify in writing to firstname.lastname@example.org, and it will be redirected to the Issues Mobilization Fund or the Arizona Association of REALTORS® Disaster Assistance Foundation (ARDAF). 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.