National Association of REALTORS® Non-Deductible Dues Information

2022: For 2022, with dues at $150.00 per member, NAR computes 36 percent or $54.00 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $35.00 Consumer Advertising Campaign special assessment qualifies as fully deductible.

2021: For 2021, with dues at $150.00 per member, NAR computes 38 percent or $57.00 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $35.00 Consumer Advertising Campaign special assessment qualifies as fully deductible.

2020: For 2020, with dues at $150.00 per member, NAR computes thirty-eight percent or $57.00 to be non-deductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $35.00 Consumer Advertising Campaign qualifies as fully deductible.

2019: For 2019, with dues at $150.00 per member, NAR computes 38 percent or $57.00 to be non-deductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $35.00 Consumer Advertising Campaign special assessment qualifies as fully deductible.

Hawai’i Association of REALTORS® Non-Deductible Dues Information

2022: For 2022, with dues at $225.00 per member, HAR computes 22% or $49.50 to be nondeductible for the member’s income tax purposes due to HAR lobbying efforts.

2021: For 2021, with dues at $225.00 per member, HAR computes 23% or $51.75 to be nondeductible for the member’s income tax purposes due to HAR lobbying efforts.

2020: For 2020, with dues at $225.00 per member, HAR computes twenty-three percent or $51.75 to be nondeductible for the member’s income tax purposes due to HAR lobbying efforts.

2019: For 2019, with dues at $225.00 per member, HAR computes 34 percent or $76.50 to be non-deductible for the member’s income tax purpose due to HAR lobbying efforts.

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Additionally, contributions (including member dues) to NAR are not tax deductible as charitable contributions. However, they may be tax deductible under other provisions of the Internal Revenue Code.

Compliance with the Tax Reform Act of 1993 requires that the portion of dues attributable to lobbying and political activities at the State and Federal levels of government be considered nondeductible for income tax purposes.