“Contributions are not deductible for income tax purposes.  Contributions to RPAC are voluntary and are used for political purposes.  The amount suggested is merely a guideline and you may contribute more or less than the suggested amount.  You may refuse to contribute without reprisal and the National Association of REALTORS® or any of its state associations or local boards will not favor or disfavor any member because of the amount contributed.  70% of each contribution is used by your state PAC to support state and local political candidates.  Until your state PAC reaches its RPAC goal 30% is sent to National RPAC to support federal candidates and is charged against your limits under 2 U.S.C. 441a; after the state PAC reaches its RPAC goal it may elect to retain your entire contribution for use in supporting state and local candidates.”