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Designate RPAC I or RPAC II contributors. Non-member and corporate contributions must be designated as RPAC II. Two checks must be made out, one to RPAC I and the other to RPAC II with the appropriate member information attached to each check.
If an association/board check is for multiple member contributions, the association/board must provide a list showing:
Member Name
Member NRDS ID
Office name
Office NRDS ID
Contribution Amount
A Local Association is responsible for entering EVERY RPAC contributor into the NRDS system. If the contributor is not found in NRDS, the funds may be returned to the Local Association. In addition, no credit toward the Association’s annual goal will be recognized for a returned amount.
If a non-member makes a contribution, in addition to their name and contribution amount, an address must be provided. The following specific language must be included on your 2012 dues billing statement for the nondeductible portion of dues and RPAC contribution requests:
Thank you for your voluntary contribution to RPAC. The amount indicated is only a suggestion and you may give more or less. Contributions are not deductible for Federal income tax purposes. RPAC contributions are voluntary and used for political purposes. You may decline to contribute without reprisal or otherwise affecting your membership rights. Seventy percent of your contribution goes to your State Association to support state and local political candidates. Thirty percent is sent to National RPAC to support Federal candidates against your limits under 2 U.S.C. 441a.
If your payment check is not drawn on an individual account, you should note that contributions from corporations or members other than individuals will be considered contributions to RPAC II of Michigan, a Michigan ballot question committee. Contributions to RPAC II are not deductible as charitable contributions for federal income tax purposes.
Payments made for dues are not deductible as charitable contributions for federal income tax purposes; however, payments made for dues may be deductible as ordinary and necessary business expenses subject to the following restriction. The estimated nondeductible portion of your 2012 dues and assessments as a result of association lobbying activity for MAR is $42.00, or 27%. The 2011 nondeductible dues amount has been adjusted from $12 to $30 or 19%, due to increased lobbying, advocacy, and grassroots efforts. For the nondeductible portion of your NAR dues, go to www.realtor.org.
The Tax Reform Act of 1993 made the portion of dues paid to organizations which is spent to lobby the State and Federal government, nondeductible for income taxes and requires this to be disclosed to members on their dues invoice or the organization must pay an excise tax.
For 2012 dues and assessments of $156 per member, MAR computes $42 or 27%, to be nondeductible for the member's income tax due to MAR's lobbying efforts. For the nondeductible portion of your 2012 NAR dues, go to http://www.realtor.org/.
For 2011, with dues and assessments at $156 per member, MAR computes $30 or 19%, to be nondeductible for the member's income tax due to MAR's lobbying efforts. The 2011 non deductible dues amount has been adjusted from $12 to $30 or 19%, due to increased lobbying, advocacy, and grassroots efforts.
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