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.