2026 LEGAL NOTICES & DISCLOSURES
REGARDING DUES BILLING STATEMENT
Political contributions are not deductible as charitable contributions for federal and state income tax purposes. Dues payments & assessments (local association, C.A.R. & NAR) and contributions to REALTOR® Action Fund are not tax deductible as charitable contributions.
* The REALTOR® Action Assessment ($168 of the $342) 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 into a different account instead of one of the dedicated California real estate PACs (CREPAC, CREIEC or IMPAC). Designated REALTORS® must pay the $168 REALTOR® Action Assessment for each licensee of that DR (as shown in the non-member count), and the payment will be attributed to the Designated REALTOR®.
** Make a difference by helping promote REALTOR® interests through the political process and designate an additional $49 or more to the REALTOR® Action Fund. $49 is the suggested additional voluntary contribution but you may give more, less, or nothing at all. See additional information on the political contribution structure and allocation on Legal Notices and Disclosures Regarding Dues Billing Statement below.
REALTOR® ACTION ASSESSMENT & FUND: EXPLANATION & 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 $168 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, $168 will go into CREPAC, CREIEC and/or IMPAC, or other related political purposes. If you have an assessment that would result in a contribution of over $200 to CREPAC due to your DR and nonmember count, then any such amount that exceeds the $200 CREPAC limit will go into CREIEC. If you choose not to contribute to a PAC, you must do so in writing and the entire assessment of $168 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. Forty-nine dollars ($49) 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 individual’s 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.
If you are a California major donor and need specific information regarding your contributions, please contact the C.A.R. Controller’s 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.
NOTICE REGARDING DEDUCTIBILITY OF DUES, ASSESSMENTS AND CONTRIBUTIONS
2026 ESTIMATED PORTION OF YOUR DUES USED FOR LOBBYING THAT ARE NON-DEDUCTIBLE:
NAR 27.36% $55.00
C.A.R. 52.89% $180.89
Local 0.93% $4.68
Total Non-Deductible (Lobbying) Dues Portion: $240.57
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.
CCAR HELPING HANDS
In a proactive effort to assist their colleagues in need, Association members banded together to establish a charitable organization (501C3) to help bridge the financial gap for those hardest hit by unforeseen financial burdens. Today, this organization continues to provide financial assistance to members and families from the community who are in crisis.
CCAR SCHOLARSHIP FUND
The Contra Costa Association of REALTORS® Scholarship Foundation provides scholarship awards of up to $10,000 to qualified students residing in Contra Costa County. Our commitment to support higher education is the heart of the Foundation’s desire to make a difference!
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. For information about HAF, visit www.carhaf.org or contact HAF at 213-739-8200 or by mail at 915 L. Street, 1460, Sacramento, CA 95814.
Platinum Partner, NAR Corporate Ally Program
CCAR is proud to be a RESO Platinum Certified MLS, the highest level of certification available.
