The Federal Budget Act of 1993 and Tax Act of 2018 eliminated tax deductions for portions of dues used for lobbying activities. The estimated portions allocated by the Richmond-, Virginia- and National REALTOR® Associations for lobbying on behalf of real estate interests are listed below. These figures should be communicated to your tax consultant.
2021 estimated Non-deductible portions of dues
RAR: 7.7% or $13.09
VR: 11% or $19.25
NAR: 38% or $57.00
Note that the NAR Consumer Advertising Campaign special assessment of $35 is exempt from the above formula and considered a deductible expense.