Tax Deductibility and Required Disclosures

2024-2025 Membership Dues and MLS Fees Renewal

  • Invoice is due upon receipt. Pay by October 1, 2024 to avoid suspension of MLS services and late fees.
  • You may pay online using your credit card, by mail, or via phone, during normal business hours. Cash payments are not accepted for payments of dues and fees.
  • Check payments can be mailed to our office. If you are paying by mail, please send your check and a copy of your invoice to:
    Chicago Association of Realtors
    Attn: Accounting Department
    430 North Michigan Ave
    8th Floor
    Chicago, IL 60611
  • Voluntary Contribution suggested amounts for RPAC, Chicago Association of REALTORS® Foundation, and Illinois REALTOR® Relief (IRRF) are included in the invoice total. These are VOLUNTARY – when making your payment online, you may choose at that time during checkout to contribute to one, two, all, or none. Your decision NOT to contribute will NOT impact your services.
  • Note that a refund of dues are only given within 5 business days of payment. For more information on our refund policy, click here.
  • For a complete list of FAQs, visit our Billing Frequently Asked Questions page.

NON-DEDUCTIBILITY PERCENTAGE

Per NAR, Compliance with the Tax Reform Act of 1993, as amended by the Tax Cuts and Jobs Act of 2017, requires that the portion of dues attributable to lobbying and political activities at the Local, State and Federal levels of government be considered nondeductible for income tax purposes.

For 2025, with Illinois REALTORS® dues at $212 and the RVOICE assessment at $85 per member (a total of $297), Illinois REALTORS® computes 32 percent, or $95.04, to be nondeductible for income tax purposes due to lobbying efforts by Illinois REALTORS®.

For 2025, with national dues at $156 per member, NAR computes 35 percent, or $55, to be nondeductible for income tax purposes due to NAR’s lobbying efforts. Please note that the entire $45 Public Awareness Campaign special assessment qualifies as fully deductible.

For 2025, with local dues at $345.00 per member, the entire amount qualifies as fully deductible for income tax purposes.


For 2024, with Illinois REALTORS® dues at $205 and the RVOICE assessment at $85 per member (a total of $290), Illinois REALTORS® computes 27 percent, or $78.30, to be nondeductible for income tax purposes due to lobbying efforts by Illinois REALTORS®.

For 2024, with national dues at $156 per member, NAR computes 35 percent, or $55, to be nondeductible for income tax purposes due to NAR’s lobbying efforts. Please note that the entire $45 Public Awareness Campaign special assessment qualifies as fully deductible.

For 2024, with local dues at $335.00 per member, the entire amount qualifies as fully deductible for income tax purposes.

NAR SPECIAL ASSESSMENT

NAR’s $45 mandatory assessment for the Consumer Advertising Campaign is for classifications of REALTOR® and REALTOR®-ASSOCIATE. The Consumer Advertising Campaign funds a nationwide public awareness campaign that includes TV network and cable ads highlighting the value a REALTOR® brings to a transaction and stressing the importance of using a REALTOR®. As always, the assessment is not prorated so new members who join throughout the year owe the full $45. Note that the entire $45 portion of dues related to Consumer Advertising Campaign qualifies as deductible dues.

ILLINOIS REALTORS® RVOICE PROGRAM

Illinois REALTORS®’ 2025 dues include a $85 mandatory assessment for all REALTOR® and REALTOR®-ASSOCIATE members to fund the RVOICE Program, established in 2006 to ensure that REALTORS® have a strong voice on public policy issues throughout Illinois.  RVOICE provides Illinois REALTORS® the resources to advocate on local governmental issues and take its message to the people, policy makers and the media.  Learn more at http://www.illinoisrealtor.org/advocacy.

Illinois REALTOR® $85 mandatory assessment for the RVOICE Program is for classifications of REALTOR® and REALTOR®-ASSOCIATE and cannot be prorated.

RPAC

Payments or investments to your local Board of REALTORS®, the ILLINOIS REALTORS® and National Association of REALTORS®, and RPAC, either state or federal, are not deductible as charitable contributions for federal income tax purposes.  Local, State and National dues may be deductible as a business expense.  If in doubt, please consult your tax advisor.

Contributions to RPAC are not deductible for federal income tax purposes. Contributions are voluntary and are used for political purposes. The amounts indicated are merely guidelines and you may contribute more or less than the suggested amounts. The National Association of REALTORS® and its state and local associations will not favor or disadvantage any member because of the amount contributed or decision not to contribute. You may refuse to contribute without reprisal. Up to thirty percent (30%) of each contribution may be sent to National RPAC to support federal candidates and is charged against your limits under 52 USC 30116. A copy of RPAC’s report filed with the State Board of Elections is (or will be) available on the Board’s official website www.elections.il.gov or for purchase from the State Board of Elections, Springfield, Illinois. Except as may be required by state or federal law, the Illinois REALTORS® PAC (Illinois RPAC) is not required to refund political contributions. However, a refund request made by a contributor within 30 days of the date his or her RPAC contribution is received will be considered on a case-by-case basis.”

CHICAGO ASSOCIATION OF REALTORS® FOUNDATION

The Chicago Association of REALTORS® Foundation provides scholarships to REALTORS® for designations, post-licensing classes, and higher education. Since 2014 the Foundation has also been the charitable arm of the association, donating to deserving individuals and organizations. The Chicago Association of REALTORS® Foundation is a 501(c)3 charitable organization and so contributions may be tax deductible depending upon your tax situation.  We recommend you contact your tax advisor to determine if a contribution will be deductible in your individual situation.

ILLINOIS REALTOR® RELIEF (IRRF)

Assist your REALTOR® community with a voluntary contribution to IRRF which can help individuals living in the state’s communities which have been affected by natural disasters. IRRF is developed solely for the purpose of helping neighbors and clients in a time of need.

Contributions to the Illinois REALTOR® Relief (IRRF)are tax-deductible contributions.