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Contributions to RPAC are not deductible for federal income tax purposes. GARPAC contributions are voluntary and are used for political purposes. The Georgia Association of REALTORS® and its local associations will not favor or disadvantage any member because of the amount contributed, and you may refuse to contribute without reprisal. 70% of each contribution is split between Georgia RPAC to support state and local political candidates and Georgia RIAC for issues mobilization and education. 30% is sent to National RPAC to support federal candidates and is charged against your limits under 52 U.S.C. 30116.