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 percent 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 percent 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.