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Non-Deductible Dues

Nondeductible Portion of NAR and AAR 2014 Dues

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. This nondeductible portion must be disclosed to members on their dues invoice each year.

AAR: The 2014 AAR budget has been approved by the AAR Board of Directors, and the non-deductible portion of the $155.00 dues is fifteen percent or $24.00 (rounded up) based on the IRS’s lobby expense formula. $131.00 will be deductible by the membership on their income taxes.

NAR:  Dues have been approved at $120 per member, NAR computes 42 percent or $50 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.

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