About

A Checkoff is an industry-wide, coordinated and continuous program of research, promotion and education to support specific generic products. Checkoff programs allow commodity producers to raise funds through self-imposed mandatory assessments.

Fund programs that will be held to a fundamental criterion: does this work increase awareness and/or demand for concrete masonry?

With the Concrete Masonry Checkoff Board, we envision a future where:

• Communities are resilient – Our products are used to protect communities and reduce the suffering and cost of recovery from natural disasters.
• CMU block is preferred – Concrete masonry is readily and regularly specified; designers, architects and engineers are supported with innovative tools and resources.
• Demand is booming – Demand for our products meets or even exceeds capacity, allowing for increased profitability and expansion.

Checkoff board sets the strategic priorities, budget and high-level programs

No more than 50 percent of the program dollars go to fund projects at the national level that can be implemented by states, by regions or by third parties.

At least half go to the RACs to fund projects that can be implemented by states or by third parties.

Funding through assessments will go towards important programs:

1. Marketing – Promote masonry to high-value audiences (through advertising, public relations, etc.) to impact perceptions and decision-making
2. Education & Research – Create partnerships with colleges and universities to cultivate future designers and construction managers while also creating third-party CMU advocates. Fund research to support codes and standards efforts.
3. Codes & Standards – Advance the competitive position of masonry through improvements to building codes and standards, as well as policies related to fire, energy, hygrothermal performance, structural, carbon and overall resilience.
4. Concrete Masonry Outreach – Ensure every region has trained labor to meet increased demand for concrete block units through local partnerships with MCAA and IMI.
5. Educate Design Pros – Directly connect with 20,000 designers and influencers through in-person and online education, building understanding of masonry’s strengths and increasing use.
6. Support Design – Provide free services to support architects and engineers to offset their limited margins and resources, as well as code complexity, resulting in more competitive masonry designs

The start date of assessments is April 1, 2023. Initial assessments on product sold April 1, 2023-June 30, 2023 will be due 60 days following that quarter (August 29, 2023)

The checkoff rate is a penny per block sold and only at the first point of sale.

Assessments will be remitted to a blind trust to ensure absolute confidentiality in all sales information and remittance amounts. As a reminder, this is a mandatory checkoff, ensuring all producers contribute at an equal rate working together as an industry to drive preference and demand for concrete masonry products.

Legislation requires that each invoice, bill of sale and/or receipt for eligible block identify the total amount of the checkoff assessment for that purchase.

Yes, the DOC has provided the following language:

“1 cent per masonry unit goes to the Concrete Masonry Checkoff Board pursuant to the Concrete Masonry Products Research, Education and Promotion Act of 2018”

You may use other language in addition to or in lieu of the safe harbor language, if you choose, but the approved language will assure that you comply with the statute.

It is up to each producer to decide how they will handle the checkoff on product sales. You may elect to build it into the price or reflect it as a line-item fee on invoices. But it is imperative you do not discuss your plan with any other company.

The CMPB functions similarly to other industry promotion Boards at other Federal agencies, and therefore, is an instrumentality of the Department of Commerce for Internal Revenue Service purposes.

Instrumentalities are generally exempt from all forms of taxation.