Updated 2024

California Association of REALTORS Legal Notices

Political contributions are not deductible as charitable contributions for federal and state income tax purposes. Dues payments & assessments (Local Association, C.A.R., and NAR) and contributions to “REALTOR® Action Fund” are not tax deductible as charitable contributions at the Federal level. Contributions to the C.A.R. Housing Affordability Fund are charitable and tax deductible to the extent allowable under both Federal and State law. However, the dues portion of your bill, excluding the portion of dues used for lobbying activities, REALTOR® Action Assessment and REALTOR® Action Fund, may be deductible as ordinary and necessary business expenses. Please consult your tax professional.

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* The REALTOR® Action Assessment ($69 of the $237) will automatically be deposited into CREPAC, CREIEC, and/or IMPAC and used for other political purposes. Those wishing to have their assessment entirely applied for more general political purposes may specify in writing, and it will be redirected to a different account instead of one of the dedicated California real estate PACs (CREPAC, CREIEC or IMPAC). Designated REALTORS® must pay the $69 REALTOR® Action Assessment for each licensee of that DR (as shown in the nonmember count), and the payment will be treated in the same manner as the REALTOR® Action Assessment for members.

** Make a difference by helping promote REALTOR® interests through the political process and designate an additional $148 or more to the REALTOR® Action Fund. $148 is the suggested additional voluntary contribution but you may give more, or less, or nothing at all. See additional information on the political contribution structure and allocation below.

LEGAL NOTICES AND DISCLOSURES REGARDING DUES BILLING STATEMENT

 

REALTOR® ACTION ASSESSMENT & FUND: Explanation and Legal Notice

California Association of REALTORS (C.A.R.) Political Action Committees: C.A.R. sponsors four Political Action Committees (PACs). CREPAC is used to support state and local candidates to further the goals of the real estate industry. CREIEC is an independent expenditure committee that independently advocates for or against candidates in accordance with the interests of the real estate industry. CREPAC/Federal supports candidates for the U.S. Senate and House of Representatives. IMPAC supports local and state ballot measures and other advocacy-oriented issues that impact real property in California. IMPAC is funded by your dues dollars. C.A.R. also supports the Advocacy Local Fund (ALF), a non-PAC fund for expenditures on general advocacy activities.

*REALTOR Action Assessment (RAA): This mandatory $69 state political assessment may be satisfied in one of two ways: either (1) a voluntary contribution to CREPAC, CREIEC, and/or IMPAC and/or other related political purposes or (2) a designation of the funds for political purposes in the C.A.R. general fund. You may include the entire amount on one check and if you do so, $69 will go into CREPAC, CREIEC and/or IMPAC, or other related political purposes. If you have an assessment that is over $138 due to your DR nonmember count, then any amount over $138 contributed to the state PACs (i.e. CREPAC, CREIEC and IMPAC) will go into CREIEC. If you choose not to contribute to a PAC, you must do so in writing and the entire assessment of $69 will be placed in the C.A.R. general fund and used for other political purposes. PAC contributions from the REALTOR Action Assessment will be allocated among CREPAC, CREIEC, IMPAC and possibly ALF. The allocation formula is subject to change. Payment of the assessment is a requirement of maintaining membership.

**REALTOR Action Fund (RAF): REALTORS, and REALTOR-ASSOCIATES may also participate in RAF by including an additional voluntary contribution on the same check as your dues and assessment payment. One hundred forty-eight dollars ($148) is the suggested additional voluntary contribution, but you may give more, or less, or nothing at all. No member will be favored or disfavored by reason of the amount of his/her contribution or his/ her decision not to contribute. Contributions to the REALTOR Action Fund will be allocated among C.A.R.s political action committees (CREPAC, CREIEC, and CREPAC/Federal) according to a formula approved by C.A.R. depending on whether it is a personal or corporate contribution. The allocation formula is subject to change including re-designating a portion to IMPAC and ALF. Failure to contribute to RAF will not affect an individuals membership status in C.A.R.

CORPORATE CONTRIBUTIONS to C.A.R.s PACs are permissible and may be used for contributions to state or local candidates or for independent expenditures to support or oppose federal, state, or local candidates. However, current C.A.R. practice is to deposit all corporate contributions into CREPAC, CREIEC, IMPAC and possibly ALF in an allocation to be determined by C.A.R. A corporate contribution includes any contribution drawn from a corporate account.

PERSONAL CONTRIBUTIONS to C.A.R.s PACs may be used for both state and federal elections and therefore may be deposited into CREPAC/ Federal in addition to all other C.A.R. political action committees. Up to $200 of a REALTOR Action Fund contribution will be divided between CREPAC/Federal and CREPAC, CREIEC, IMPAC and possibly ALF in an allocation to be determined by C.A.R. Any amount above $200, up to applicable legal limits, will be allocated to CREPAC/Federal.

NOTICE REGARDING DEDUCTIBILITY OF DUES, ASSESSMENTS AND CONTRIBUTIONS

2025 ESTIMATED PORTION OF YOUR DUES USED FOR LOBBYING THAT ARE NON-DEDUCTIBLE:

NAR       27.36% $55.00

C.A.R.    34.3%   $81.28

Local      09.0%   $26.78

Total Non-Deductible (Lobbying) Dues Portion: $ 163.06

Dues payments and assessments for your local association, C.A.R. and NAR, and contributions to RAF are not tax deductible as charitable contributions. However, the dues portion of your bill, excluding the portion of dues used for lobbying activities, REALTOR Action Assessment and REALTOR Action Fund, may be deductible as ordinary and necessary business expenses. Contributions to C.A.R. Housing Affordability Fund are charitable and tax-deductible to the extent allowed under both federal and state law. Please consult your tax professional.

All dues, assessments, and fees are non-refundable.

 

C.A.R. HOUSING AFFORDABILITY FUND:

REALTORS and REALTOR-ASSOCIATES may make a voluntary, tax-deductible, charitable contribution to the C.A.R. Housing Affordability Fund (HAF) on the same check as the dues payment. HAF is a charitable nonprofit organization whose purpose is to address the statewide housing crisis. It receives contributions from REALTORS and other individuals as well as businesses and other organizations and distributes funds through local associations of REALTORS toward programs that increase homeownership and the supply of housing across the state.

HAF is exempt under Section 501(c)(3) of the IRS Code. Contributions to HAF from both individuals and businesses are charitable and tax-deductible to the extent allowed under both federal and state law.

Individual contributions are designated by Keys to California Pins: Ambassador ($25), Bronze ($100), Silver ($500) with an option to renew annually for $250, Gold ($1,000) with an option to renew annually for $350, and Founders Circle ($1,500) with an option to renew annually for $500. For information about HAF, including major non-cash gifts or corporate sponsorships, visit www.carhaf.org or contact the HAF at 213-739-8200 or by mail at 525 S. Virgil Ave., Los Angeles, CA 90020.

If you are a California major donor and need specific information regarding your contributions, please contact the C.A.R. Controllers office at (213) 739-8252. Contributions in excess of the contribution limits will be reallocated to another PAC connected with C.A.R. Under the Federal Election Campaign Act, an individual may contribute up to $5,000 in a calendar year to CREPAC/Federal.

Political contributions are not deductible as charitable contributions for federal and state income tax purposes. Federal and State law prohibit any individual from making political contributions (either RAA or RAF) in the name of or on behalf of any other person or entity.

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