2008 Forms

Annual Dues Remittance Cover Sheet for 2008 Word doc

New/Transferring Members Dues Remittance Cover Sheet 2008
Word doc

Dues Proration Schedule for 2008

2008 NAR Dues Remittance Form
Excel doc

NRDSChat, February 1, 2008

Submitting RPAC Contributions

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

Local association affiliates who are on NRDS can contribute to RPAC I; if they are not in NRDS, contributions must go to RPAC II.

If a non-member makes a contribution, in addition to their name and contribution amount, an address must be provided.

Nondeductible Dues

The Tax Reform Act of 1993 made the portion of dues paid to organizations which is spent to lobby the States 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 2008 dues and assessments of $106 per member, MAR computes 40% or $42 to be nondeductible for the member's income tax due to MAR's lobbying efforts.

Dues Invoices

The following specific language must be included on your 2008 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 refuse 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 non-deductible portion of your dues as a result of association lobbying activity for MAR is $42.00, and $18.00 for NAR.