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DUES TRANSMITTAL INFORMATION


2013 and 2014 National Dues

The NATIONAL ASSOCIATION OF REALTORS® dues are $120 per member for 2013 and for 2014. This amount is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. Brokers are also assessed NAR dues times the number of non-member salespersons, if any, in their office. National dues are pro-rated monthly for new members based on the join date. This proration only applies in the calendar year the member joins NAR. Thereafter, full year dues are due and owing by January 1. Please note that the waiver of NAR dues for REALTORS® and their spouses called into active military duty, originally approved for 2002 dues after the 9/11/01 tragedies, has been extended to cover dues for 2013 and 2014.


2013 and 2014 NAR Special Assessment


The Special Assessment for the
Consumer Advertising Campaign (formerly known as Public Awareness Campaign) is $35 for 2013 and 2014. The assessment is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. This assessment is not pro-rated. New members will owe the full $35 when joining NAR. The Consumer Advertising Campaign special assessment is not charged to Institute Affiliate members, nor is it charged for non-members salespersons. It is also not charged for National REALTOR® Emeritus.

Nondeductible 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.

For 2013, with dues at $120 per member, NAR computes 36 percent or $44 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.

For 2014, with dues 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.

Remember, for those of you who may combine both the dues ($120) and Consumer Advertising assessment ($35) into one line on your dues, you need to make sure your members know that the non-deductibility percentage applies only to the $120, not to $155. The $35 is fully deductible.
Access the Dues Transmittal Form >>

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NATIONAL ASSOCIATION OF REALTORS®
The attached information is intended for NAR members who are registered as users at REALTOR.org.

If you are a member of the National Assocation of REALTORS® and are
registered at REALTOR.org, please
to view and download the remaining information on this page.

If you are a member of the National Association of REALTORS® but have not yet registered for REALTOR.org, you can register here.


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