National Association of REALTORS Annual Fee
Dues Non-Deductibility: 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. As a 501c6
organization, the Louisiana REALTORS® and the National
Association of REALTORS® engage in “lobbying” activities as
defined by the IRS. In addition, contributions (including member
dues) are not tax deductible as charitable contributions. However,
they may be tax deductible under other provisions of the Internal
Revenue Code. The 2020 non-deductible percentage of member
dues for the Louisiana REALTORS® and the National Association
of REALTORS® is as follows:
National Association of REALTORS® 38 % of
$150.00 ($57.00)
Louisiana REALTORS® 3 5 % of $155.00 ($54.00)