The Tax Reform Act of 1993 made the portion of dues paid to organizations which is spent to lobby State and Federal governments
nondeductible
for income taxes and requires this to be disclosed to members.
For 2019 Dues paid in Fall 2018:
NAR
computes 38% or $57.00 (of the $150.00 per member) to be nondeductible for the member’s income tax due to NAR’s lobbying efforts on behalf of its members. Note that the entire $35.00 portion of dues related to public awareness qualifies as deductible dues.
KYR
computes 5.17% or $7.49 (of the $145.00 per member) to be nondeductible for the member’s income tax due to KAR’s lobbying efforts on behalf of its members.
For Dues paid in 2018:
GLAR
computes 6.71% or $11.87 (of the $177.00 per member) to be nondeductible for the member’s income tax due to GLAR’s lobbying efforts on behalf of its members. Note that the entire $275.00 for MSI dues and $480 for CIE dues are fully deductible.
