BYLAWS OF THE EAST BAY ASSOCIATION OF ENROLLED AGENTS
ARTICLE I
Name, Principal Office, Purpose and Restrictions
1.01 Name. The name of the Association is East Bay Association of Enrolled Agents, a California nonprofit mutual benefit corporation.
1.02 Principal Office. The Board of Directors (Board) shall determine the location of the principal office of the Association.
1.03 Purpose. The principal purpose of the Association is to advance the profession of Enrolled Agents.
1.04 Restrictions. All policies and activities shall be consistent with:
a. Applicable federal, state and local antitrust and trade regulation laws:
b. Applicable tax-exemption requirements including the requirements that the Association not be organized for profit and that no part of its net earnings inure to benefit of any private individual: and
c. All other legal requirements including the California Nonprofit Corporation Law (Law) under which law this Association is incorporated and to which its operations are subject.
d. California Society of Enrolled Agents (CSEA) Bylaws.
1.05 Charter and Geographical Boundaries. The California Society of Enrolled Agents has chartered East Bay Association of Enrolled Agents as a Chapter serving the geographical area described in documents on file with the Society.
1.06 Parliamentary Authority. Unless otherwise specified in these Bylaws, or otherwise required by the California Corporation code, Robert's Rules of Order, Newly Revised (current edition), shall govern the Association in all cases to which they are applicable and in which they are not inconsistent with these Bylaws or any special rules of order the Association may adopt.
ARTICLE II
Members
2.01 Regular Memberships. Regular Members shall be limited to those persons who are enrolled to practice before the Internal Revenue Service and to those attorneys and certified public accountants who held enrollment cards prior to State Licensing attorneys and certified public accountants, provided that such persons shall also be members in good standing of the National Association of Enrolled Agents and the California Society of Enrolled Agents.
2.02 Non-Voting Memberships. The Board may establish such classes of Non-Voting Memberships as it from time to time sees fit and may determine the rights, duties, obligations, privileges, dues and assessments of these non-Voting Members.
2.03 Termination. A membership shall be suspended or terminated whenever the Board, or a committee or person authorized by the Board, in good faith determines that any of the following events have occurred: (a) resignation of member, on reasonable notice to the Association: (b) expiration of the period of membership, unless the membership is renewed on the renewal terms fixed by the Board: (c) failure of any member to pay dues, fees, or assessments in the amount and under the terms set by the Board: and (d) occurrence of any event that renders a member ineligible for membership, of failure to satisfy membership qualifications.
2.04 Discipline. Any and all issues of the ethics and professional conduct shall be processed in accordance with the Standing Operating Procedure adopted by the National Association of Enrolled Agents and the California Society of Enrolled Agents, and incorporated into these ByLaws by reference.
2.05 Member Obligation to Follow Association Rules. Each member of this Assocation agrees to be bound by these ByLaws and any amendments thereto, and by the lawful actions of the Board or Regular Members of the Association.
2.06 Member Liability. No member of the Association shall personally or otherwise liable for any of the debts or obligations of the Association.
ARTICLE I I I
Dues, Fees and Assessments
3.01 Dues, Fees and Assessments. The Board shall set dues and fees, make assessments and set the terms of payment, provided that a two-thirds vote of the Board shall be required for an assessment. The Board shall notify each member of the annual dues at least 90 days before the beginning of the Association's fiscal year.
3.02 Delinquency. Any member of the association who is delinquent in dues, fees or assessments for 30 days after the due date for payment shall be suspended from the membership: any member who is delinquent in dues, fees or assessments for 75 days after the due date shall be terminated.
3.03 Refunds. No dues, fees or assessments shall be refunded.
ARTICLE IV
Board of Directors
4.01 Board. The Board of Directors is the governing body of the Association and has authority and is responsible for the supervision, control, and direction of the Association.
4.02 Composition. The Board consists of 12 persons: President, First-Vice President, Second-Vice President, Secretary, Treasurer, the Immediate Past President, and six members elected from the membership at large, all of whom must be active members in good standing of the Association.
4.03 Election. At each annual meeting the members shall elect the Directors based on nomination by the Nominating Committee as supplemented by nominations from the floor.
4.04 Term. Directors serve terms of two years and may serve no more than two consecutive terms.
4.05 Vacancies. If a vacancy occurs on the Board for any reason, the position is filled for the unexpired portion of the term by the Board.
4.06 Meetings. The Board meets at least annually at the time and place it selects. The presence of a majority of the Directors constitutes a quorum.
4.07 Action Without Meeting. The Board may take action by unanimous written consent or by telephone conference call or online meeting during which a quorum is present and each Director can communicate with each other.
4.08 Compensation. Directors do not receive compensation for their services.
4.09 Open Meetings. All meetings of the Board of Directors shall be open to the Members except when issues related to ethics, professional conduct, personnel or lawsuits involving the Association are before the Board of Directors.
ARTICLE V
Officers
5.01 Officers. The Officers of the Association are a President, First-Vice President, Second-Vice President, Secretary, and Treasurer.
5.02 Qualification. Officers must be Regular Members of the Association. No person may hold more than one office at the same time. Officers may serve no more than two consecutive terms in one office.
5.03 Election and Term of Office. At each annual meeting the members shall elect the officers based on nomination by the Nominating Committee as supplemented by nominations from the floor. Officers serve for a term of one year.
5.04 Duties. The Officers perform those duties that are usual to their positions and that are assigned to them by the Board, including those duties that are set forth in position descriptions for each officer as adopted by the Board from time to time. In addition, the president of the Association acts as Chairman of the Board, the First-Vice President and the Second-Vice President, in order of seniority, act in place of the President when the President is not available, and the Treasurer is the financial officer of the Association. The Treasurer shall give bond for the faithful performance of the duties of Treasurer in such sum with such sureties as may be required by the Board: all premiums shall be paid by the Association.
5.05 Vacancies If a vacancy occurs among the officers, for any reason, the position is filled for the unexpired portion of the term by the Board.
5.06 Compensations. Officers do not receive compensation for their services.
ARTICLE VI
Membership Meetings
6.01 Annual Membership Meetings. The regular monthly meeting in May of each year is designated as the annual meeting of the regular membership, at a place and time that the Board determines.
6.02 Special Meetings. . Special meetings of the Association Regular Membership may be called by the President, the Board or five percent or more of the members.
6.03 Notice. The Board shall give Association members reasonable notice of all annual and special meetings. The notice shall include a description of the business to be discussed and shall be given at least 10 days (but not more that 90 days) before the meeting.
6.04 Voting. The presence of five percent of the Regular Membership constitutes a quorum, provided, however, if any regular meeting is actually attended by less than one-third of the voting power, the only matters that may be voted on are those of which notice of their general nature was given pursuant to Bylaw 6.03. A majority of members where a quorum is present is necessary to make a decision except where some other number is required by law. Proxy voting is not permitted. Mail voting is permitted as specified in California Nonprofit Corporation Law.
ARTICLE VII
Representative to CSEA
7.01 Representative; The Association shall elect an officer of the Association to be a member of the CSEA Board of Directors. The representative must be a regular member of the Association.
7.02 Number of Representatives. The number of representatives shall be determined in accordance with the CSEA Bylaws.
7.03 Election and Term of Office. The representative shall be elected in the same manner as the officers of the Association and shall serve for the term determined by the CSEA Bylaws.
7.04 Duties. The duties of the representative are defined in the CSEA Bylaws and EBAEA Standard Operation Procedures.
7.05 Vacancy. If the current representative is unable to serve, the Association Board shall appoint a regular Member of the Association to fill the position for the unexpired term.
7.06 Removal. If the Association Board determines that there is adequate reason, a special election will be held to determine if the representative shall be replaced and by whom.
ARTICLE VIII
Committees
8.01 Executive Committee. The Executive Committee consists of the Officers and may act in place of the Board between meetings, provided that the Board may withhold the authority to do so on specific matters in advance, and further provided that the Executive Committee shall report its action to the Board at the earliest opportunity.
8.02 Nominating Committees. The Nominating Committee shall consist of three members, one of whom shall be the Immediate Past President, and the other two members to be appointed by the President no later than March 1 of each year. The Nominating Committee shall select one nominee for each Director and Officer position to be presented to the membership at the annual meeting.
8.03 Other Committees. The Board may establish other committees from time to time, the members of which shall be appointed by the President to serve at the discretion of the President.
ARTICE IX
Indemnification and Insurance
9.01 Indemnification. To the fullest extent permitted by the law, the Association shall indemnify and hold harmless any and all agents against all claims to which they may be subjected by reason of any alleged or actual action or inaction in the performance of their duties performed in good faith on behalf of the Association. "Agent" for this purpose shall include Directors, officers, and employees.
9.02 Insurance. The Association shall have the right to purchase and maintain insurance to the full extent permitted by the law on behalf of its agents against any liability asserted against or incurred by the agent in such capacity arising out of the agent's status as such.
ARTICLE X
Amendment of Bylaws
10.01 Amendment. Amendments to these Bylaws may be proposed at any time by a request in writing to the Board of Directors. They shall be referred to the Bylaws committee, who will report back to the Board. The proposed amendment shall be published in the Association Bulletin and voted on at the second membership meeting after the publication date of the bulletin. A majority of members present and voting shall adopt. Alternatively, amendments may be presented, without prior circulation to the membership., at the annual May business meeting of this Association. In this event, it will require a two-thirds vote of the membership present and voting to adopt.
ARTICLE XI
Interpretation
11.01 Interpretation. These Bylaws are subject to the California Nonprofit Corporation Law and must be interpreted so as to conform with that law, as it is interpreted and amended from time to time.
CERTIFICATION: I certify that these Bylaws, after proper publication, were adopted by the membership of the East Bay Association of Enrolled Agents at the regular monthly meeting September 8, 1992.
/s/ Linda Koziol, 8/18/2010
Linda Koziol, EA
Secretary
| Click on the underlined link to move to the topic that interests you. | ||
| By-Laws | Return to TOP | Return to Bulletin |
SOPs are NOT available on this site for the following committees
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
1a.) To do a detailed examination of the most recent fiscal year's financial activities.
1b.) To prepare and submit to the Board of Directors for acceptance, a report of the examination no later than the January Board of Directors meeting.
2. DUTIES
2a.) To examine the books and records of EBAEA at the close of the fiscal year.
2b.) To present to the Board of Directors, no later than the January meeting, a report on that examination.
2c.) Prepare and submit to the Board of Directors any suggested changes in the accounting procedures, in the Treasurer's Standing Operating Procedure, or in any other area covered by the examination.
2d.) Prior to the filing of the Chapter tax returns they are to be reviewed by the Audit Committee for compliance and accuracy.
2e.) At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
2f.) Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
3a.) Review Budget and Finance Committee report and compare with financial report.
3b.) Review Chapter Board of Directors meeting minutes for fiscal year and for any direction to Treasurer and/or modification(s) of budget.
3c.) Review the findings of the examination with the Treasurer holding office for the period being examined.
3d.) It is desirable that the chair of the Audit committee be a past Treasurer other than the immediate past Treasurer.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
1a.) To prepare a budget and present it to the Chapter Board in a timely manner.
2a.) To ensure that those members incurring expenditures are aware of the budget limitations.
2. DUTIES
2a.) Prepare a list of activities of the Chapter for the year.
2b.) Estimate the cost of each activity listed.
2c.) Estimate the expected income for the year.
2d.) Compare the total expected income and expenses. Announce annually the deadline date for cognizant persons to submit their budget requests to the Budget and Finance Committee for review.
2e.) Submit final proposed budget to the Board of Directors for approval at the May meeting.
2f.) On a monthly basis compare budget to actual income and expenses, and advise the Board of Directors accordingly.
2g.) Revise the budget throughout the year as necessary.
2h.) At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
2i.) Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
3a.) The Budget and Finance Committee will contain as members;
- Chair of the November Seminar Committee.
- Chair of T-Card Class Committee.
- Treasurer.
- Chair of the Mini-Seminar.
- Others as appointed by the President.
3b.) The annual Budget process is as follows:
- Individuals and Committee Chairs submit budget proposals to the Budget and Finance Committee no later than two weeks prior to the May Board of Directors meeting.
- Budget and Finance Committee submit proposed Chapter Budget to the Board of Directors at the May Board meeting.
- Board of Directors review and analyze proposed budget during annual retreat, May and from Board meetings.
- Board of Directors adopts Budget at the July Board meeting.
BULLETIN COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
2. DUTIES
1) Deliver layout to printers for printing, collection and folding (stapling is not required).
2) Forward printed material for labels and mailing.
RETURN TO List of Standard Operating Procedures
REFERENCES
1. RESPONSIBILITIES
2. DUTIES
CONTINUING EDUCATION SUB-COMMITTEE OF THE EDUCATION COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
2. DUTIES
RETURN TO List of Standard Operating Procedures
1. GENERAL RESPONSIBILITIES
The Committee Chairperson shall accept the charge from the Board of Directors to either carry out a specific assignment or to develop appropriate recommendations for Board action. The Chairperson shall carry out his/her function by the use of volunteer committee people from the Chapter membership.
2. RESPONSIBILITIES
CHAPTER OFFICE/MEETING SITES LIAISON
RETURN TO List of Standard Operating Procedures
PURPOSE
In order to provide for the efficient administration of Association business, provision has been made for the maintenance of a Chapter Office. Currently, this is accomplished by the use of a contractor. A Liaison Officer is necessary in order to advise the contractor of the Association's requirements, both conceptually and practically. Similarly, in order to have productive and enjoyable monthly meetings, it is necessary to arrange for and maintain liaison with the establishment at which our dinner meetings are held.
1. RESPONSIBILITIES
Establish/maintain as necessary a liaison with the Chapter (Association) Office, including but not limited to carrying out the requirements of the Association as determined by the Board of Directors, meeting as necessary with the management of the Chapter Office Contractor, and ensuring the smooth and efficient conduct of the Association's business.
Administer the provisions of the Contract for Services with the Chapter Office.
With the President of EBAEA, negotiate the renewal of the Contract with the Chapter Office Contractor.
Maintain liaison between the Chapter Office Staff and Chapter members.
Monitor Chapter Office activities vis-à-vis Chapter/member's needs and report to the Board of Directors.
Establish/maintain as necessary a liaison with the establishment at which Dinner Meetings are contracted.
Negotiate as necessary the contract for services with the providing establishment for meals and necessary ancillary services.
Monitor and ensure to the extent possible the provision of attendant services looking towards smooth and enjoyable dinner meetings.
Approve and/or select menus for dinner meetings.
Brief the Board of Directors concerning the schedule of meeting sites, satisfaction/dissatisfaction of members with the meeting site(s) and any problems, resolved or unresolved.
2. DUTIES
Shall receive and properly maintain all relevant chapter documents.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Attend meeting of CSEA Board of Directors as a representative of the East Bay Association of Enrolled Agents.
Serve as liaison between the East Bay Chapter and the California Society of Enrolled Agents.
2. DUTIES
Attend and actively participate in the proceedings of the CSEA Board of Directors.
Record all actions taken by the CSEA Board of Directors and report back to the East Bay Board of Directors and to the East Bay Chapter members.
Keep accurate records of all authorized expenses incurred and submit them to the Treasurer in a timely manner.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
The director, along with other members of the Chapter's governing board, shall be responsible for establishing the policy within which the organization shall function. The Directors, collectively, shall control the Chapter's property, be responsible for its finances and direct its affairs.
2. DUTIES
Attend monthly business meetings on the dates prescribed by the President.
Review and consider committee recommendations prior to voting upon those issues.
Periodically evaluate the budget to determine adequacy.
Require an annual audit of the Chapter's financial records.
Adopt an annual budget in July of each year.
Serve on committees as appointed by the President.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
When elected as a Director, obtain from your predecessor or the Chapter office a copy of the Articles of Incorporation, Bylaws, Standing Operating Procedures, Standing Rules and minutes of the last Board of Directors meeting for review. These documents should accompany you to your first Board meeting. Refresh your memory by perusing Robert's Rules of Order.
Review the various Standing and other Committees of the Chapter. If there is a personal preference for service, so advise the President.
Before each Board meeting, each Director shall receive a "packet" containing the Board's Agenda, committee reports, Treasurer's Report, correspondence or other items to be considered during the meeting. Read and study these papers as soon as possible and before the meeting is called to order.
Turn over all correspondence, papers and records (including this SOP) to your successor.
Maintain a record of all expenditures (reimbursed and non-reimbursed) for successor, and the Budget and Finance Committee.
ENROLLED AGENT EXAMINATION CLASS
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Organize, arrange, and execute the annual preparatory class for the Enrolled Agent Special Enrollment Examination (SEE.)
2. DUTIES
See that the class is adequately advertised through direct mail and other appropriate means.
Chairman to serve as member of the Membership and Chapter Development Committee.
Chairman to recommend instructor of the class to the Board of Directors.
Chairman to arrange for staff volunteers at East Bay Exam SEE sites.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Decide upon a price for the class.
Arrange for appropriate facilities well in advance of the class.
Arrange for the instructors well in advance of the class.
Gather and put together the appropriate materials for the use of attendees.
Obtain any handout information and arrange for staff volunteers at the two East Bay Exam SEE sites on the two test dates.
Arrange for the proper registration of the attendees.
Prepare written recommendations for changes or modifications to this SOP or approval of the Chapter Board.
Turn over all correspondence, papers, and records (including this SOP) to your successor.
EAST BAY TAX TALK SEMINAR SEMINAR
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Organize, arrange, and execute the annual update seminar.
2. DUTIES
Appoint subchairperson to handle the various specific functions required for a successful seminar and assist and coordinate their efforts. Subchairperson shall include, but not be limited to, program, exhibitors, registration, and hospitality.
Well in advance select a site and make necessary confirmations with site management as to dates, menu, prices, public address systems, educational aides and other considerations for the conduct of the seminar.
Seek out well in advance qualified speakers, ensure that the speakers and programs meet the requirements of IRS/NAEA, the California Board of Accountancy, and the California Tax Preparers Program.
Advertise well in advance and solicit early registrations.
Well in advance, send letters to exhibitors with products and services that may be useful to members inviting them to attend and informing them of the fees.
Have speakers' outlines and biographies printed and assembled for distribution to the attendees.
Submit a budget proposal to the Budget and Finance Committee for the forthcoming Seminar prior to the May Board meeting.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
The Board of Directors shall designate one (or more) persons authorized by the Chapter to sign Seminar checks. They are forbidden to sign an incomplete draft. Any check in amount of $5,000 requires Board of Director's approval and so noted in said minutes. Any check in excess of $3,000 requires two signatures of Board approved signatories.
Chairman of the Seminar shall insure that all Seminar funds received will be deposited in the Chapter's regular bank account, not the Seminar's bank account. Requisite funds will then be transferred, as needed, from the Chapter's regular bank account to the Seminar's bank account upon approval of the Chapter Treasurer.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Keep informed of all requirements and changes of continuing professional education of the IRS/NAEA, the California State Board of Accounting, and the California Tax Preparer Program.
Coordinate planned educational activities of the Chapter including the November Seminar, Mini Seminars, and Dinner Meeting Program.
In order to develop and maintain a coordinated education program, the Education Committee will include as a member, the Chair of the November Seminar Committee and also contain the following sub-committees and their Chairs:
Continuing Education (CPE)
Dinner Meeting Program (speaker)
Mini-Seminars
2. DUTIES
Represent the Chapter at CSEA Professional Education Committee Activities where appropriate.
Coordinate and review educational topics relevant to Chapter membership and preferred speakers on such subjects.
Evaluate speaker effectiveness.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Monitor all educational activities of the Chapter.
Keep or cause to be kept records of speaker evaluations and membership preferences.
Correspond with the CSEA Professional Education Committee as required and report programs to the Chapter Board.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
Turn over all correspondence, papers, and records (including this SOP) to your successor.
ETHICS AND PROFESSIONAL CONDUCT COMMITTEE
RETURN TO List of Standard Operating Procedures
REFERENCES
Robert' Rules of Order Newly Revised
National Association of Enrolled Agents' Bylaws and Code of Ethics.
California Society of Enrolled Agents' Bylaws and Code of Ethics.
East Bay Association of Enrolled Agents' Bylaws.
Treasury Department Circular 230
Internal Revenue Code.
Appendix A to CSEA Ethics and Professional Conduct SOP.
1. RESPONSIBILITIES
Be especially alert to those disciplinary matters which may indicate committee action.
Process all ethics and professional conduct complaints lodged against member of this Association.
When appropriate, mediate complaints and conduct hearings for the Association.
Provide reviewing authorities with adequate factual information on which to base recommendations and decisions regarding disciplinary issues.
Take those measures necessary to ensure strict confidentiality in all steps of processing an ethical complaint or a preparer penalty issue.
Function as the Preparer Penalty Panel for this Chapter.
Where appropriate, represent any member who may be subjected to prepare penalty assessments based on alleged negligent practices.
2. DUTIES AND PROCEDURES
Follow the guidelines provided in Appendix A to the CSEA Ethics and Professional Conduct Committee SOP.
Become familiar with the referenced documents.
Be prepared to consult with corporate counsel when necessary.
Review penalty cases brought to the panel and decide upon appropriate action.
Represent members before the IRS in penalty cases that the panel decides to accept.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
Revised 12-12-2
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Assume and perform the responsibilities and duties of President in his/her absence.
Serve as liaison between the committees assigned by the President and the Chapter Board of Directors.
Coordinate the activities of all assigned committees.
2. DUTIES
Be prepared to assume the duties of President of the Chapter.
Assist the President in carrying out the responsibilities and duties of his/her office.
Frequently monitor the progress of all assigned committees, as measured against the President's charge, offering suggestions and making recommendations for membership changes of dissolution of the committee when appropriate.
Perform such other duties as the President or Board of Directors may assign.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Assume duties after the Installation at the June Chapter meeting.
Revised 12-12-2
LEGISLATIVE AND GOVERNMENT AFFAIRS
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
To keep Chapter members informed of new laws or amendments to existing laws that affect the general public and the profession of Enrolled Agents.
To promote and protect the interests of the Enrolled Agent.
To represent the Enrolled Agent on the local, state, and national level with the legislature and government agencies. Coordinate these activities with the California Society of Enrolled Agents and the National Association of Enrolled Agents.
2. DUTIES
Review existing laws relating to tax preparers in general, and relating to or referring to Enrolled Agents specifically.
Keep abreast of new laws being proposed or introduced that relate to tax preparers in general and Enrolled Agents specifically.
Maintain communication with the Board of Directors of the Chapter and the membership of the Chapter for legislative input and action.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
MEMBERSHIP AND CHAPTER DEVELOPMENT COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Increase the membership of the Chapter.
Keep members informed of the services available to them through the Chapter, CSEA and NAEA.
Develop ideas for additional program and/or services for the benefit of the Chapter members.
Welcome new members and insure that they receive all member benefits to which they are entitled.
2. DUTIES
A Keep records on an ongoing basis, that provide a complete and updated record of membership.
Develop new and creative ideas for contacting people who have passed the Treasury Card Examination to further the growth of the Chapter.
Review and process as necessary all data received from the National Office and from CSEA pertaining to membership.
Send a new member a letter of welcome informing them of services available.
Inform appropriate committee chairs of new members and/or their desire to serve on a committee.
Keep blank membership certificates and other membership materials.
Issue CSEA/EBAEA certificates and badges to new members.
Implement or cause to be implemented an information dissemination system such as "Telephone Tree" in order to involve the membership; encourage Chapter participation, and inform the membership of Chapter activities.
Implement a two-step subscription program for Chapter dinner meetings:
1. A six-month subscription will be priced at the regular cost of six Chapter dinner meetings, and will include a discount coupon valid for future Chapter educational activities.
2. A twelve-month (eleven dinner) subscription will be priced at the regular cost of ten Chapter dinner meetings, and will include the above coupon.
3. Coordinate activities of Chapter Office, Reception and Treasurer to ensure smooth administration of the program.
4. Adjust the program accordingly if first implemented after the start of a fiscal year.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
- A six-month subscription will be priced at the regular cost of six Chapter dinner meetings, and will include a discount coupon valid for future Chapter educational activities.
- A twelve-month (eleven dinner) subscription will be priced at the regular cost of ten Chapter dinner meetings, and will include the above coupon.
- Coordinate activities of Chapter Office, Reception and Treasurer to ensure smooth administration of the program.
- Adjust the program accordingly if first implemented after the start of a fiscal year.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. Non-Voting Membership: EBAEA Bylaws delegates to the Board of Directors the authority to establish classes of Non-Voting Memberships. Accordingly the following classes of non-voting membership, as defined in CSEA Bylaws are established:
a. Professional Affiliate b. International Enrolled Affiliate c. International Associates d. Enrolled Affiliates e. Student Associates
MINI-SEMINAR SUB-COMMITTEE OF THE EDUCATION COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Organize, arrange, and execute regular seminars for the Chapter.
Ensure that the speakers meet the requirement of a qualified instructor.
2. DUTIES
Seek out well in advance, qualified speakers for the seminars.
Ensure that the speaker and program meet the requirements of the IRS/NAEA, California Board of Accounting and California Tax Preparer Program.
Select a site and make necessary confirmations as to dates, prices, educational aids, and other considerations for the conduct of the seminar.
Act as moderator for the seminar, or appoint a moderator.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Arrange for appropriate facilities and speakers well in advance of the seminar.
Advertise well in advance and solicit early registrations.
Work with Education Committee to coordinate topic selection with other planned educational activities and Chapter preferences.
Provide the CPE Coordinator at least one month before the mini-seminar with,
- the Speaker's name,
- their brief biography,
- the title of the mini-seminar,
- the CPE designated hours,
- a brief description of the Seminar,
- a copy of the Course Material presented in the form of an outline or syllabus or table of contents for the mini-seminar,
- the location of the Mini-Seminars,
- time an date of the seminar, and
- the Target Audience.
Decide upon a price and arrange for registration of attendees.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
Revised: 12/21/11
RETURN TO List of Standard Operating Procedures
REFERENCES
Article IV, sections 4.02, 4.03, 4.04
Article V, sections 5.02, 5.03
Article VII, section 7.02
1. RESPONSIBILITIES
Nominate for consideration of the Chapter membership one (1) candidate for each of the elective offices of the Chapter.
2. DUTIES
Establish selection criteria for nominees.
Screen candidates for nomination.
Select nominee for each elective office.
Prepare a report including the nominees for promulgation in the April Chapter Bulletin and present at the May Business meeting.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Procedures to be followed are those as contained in the attached Chapter's Bylaws.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
As chief executive officer of the Chapter, provide the leadership essential to the day-to-day operations of the Chapter and in developing its future plans.
Ensure compliance with the Bylaws and other rules and regulations of the Chapter.
Protect the rights and interests of all members of the Chapter.
Initiate such action as may be necessary to ensure the financial viability of the Chapter.
With the Chapter Board of Directors, establish Chapter policy and serve as the spokesperson thereof.
2. DUTIES
Schedule and preside at all meetings of the general membership and Chapter Board of Directors.
Serve as ex-officio member of all committees, except the Nominating Committee.
It shall be the duty of the President to ensure that all complaints lodged against a member of the Association or lodged by a member of this Association against another party shall promptly be referred to the Executive Vice President of CSEA for processing by the CSEA Ethics and Professional Conduct Committee. All referrals are to be kept confidential.
Appoint, with the advice of the vice presidents, and the approval of the Board of Directors, both standing and ad-hoc/task force committees. Committee chairs serve at the pleasure of the President. With the exception of those committees that have a business cycle inconsistent with the President's term of office, committee chairs shall generally serve from the beginning of the president's tenure to the expiration of that term.
Keep the officers and directors advised of all significant matters arising within their purview.
Issue a President's Charge to all person(s) elected/appointed to carry out specific projects.
Adhere to the procedures contained in Robert's Rules of Order when Chapter Bylaws or Articles of Incorporation do not have precedence.
Maintain or enhance the professional standing of the Chapter.
Require an annual review and update of all Chapter Operating Procedures.
Oversee the preparation of the Chapter Annual Report, Chapter of the year recommendation, and Enrolled Agent of the year recommendation to the California Society.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
Assume duties after Installation at the June Chapter meeting./p>
Prepare the agenda for each monthly Board of Directors meeting for distribution to all members.
PROGRAM SUBCOMMITTEE OF THE EDUCATION COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Obtain qualified Speakers for the Chapter dinner meetings.
Ensure that the speakers meet the requirement of a qualified instructor, discussion leader, or speaker.
To conduct that portion of the meeting allotted the speaker for education/ information.
To obtain biography and written outline from speaker in advance of the engagement.
2. DUTIES
Seek out well in advance, qualified speakers for the Chapter dinner meetings.
Ensure that the speaker and program meet the requirements of the IRS/NAEA, California Board of Accountancy, and California Tax Preparer Program.
Act as host and guide to the speakers upon their arrival at the dinner meeting site.
Introduce the speaker and program from his/her supplied biography and written outline. Be certain the speaker stays within the required and allotted time.
Distribute or cause to be distributed, the program outline at all Chapter educational functions.
Work with Education Committee to coordinate topic selection with other planned educational activities and Chapter preferences.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
PAST PRESIDENTS ADVISORY COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Give advice, suggestions, and guidance to the Board of Directors and the members regarding the overall operations of the Chapter.
Develop, maintain, and review the Chapter Long-range Plan.
Develop and maintain the historical archives of the Chapter.
2. DUTIES
Meet at least annually to consider and discuss matters referred to the committee by the President.
Report annually, to the Board of Directors at the Board Retreat, the status of the Long Range Plan as well as ideas, suggestions, and guidance for implementation and adherence to the plan.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Seek out and implement programs to increase public awareness of Enrolled Agents, making the name synonymous with tax professionals.
Wherever possible, have published locally information about Chapter meetings and activities.
2. DUTIES
Develop goals and objectives to accomplish the responsibilities.
Determine the most cost effective methods of increasing public awareness of Enrolled Agents and present a year long plan to accomplish the goal of increased public awareness.
Continue the Speakers' Bureau by publishing a brochure advertising the Speakers' Bureau availability and coordinate speaking engagements. Establish and maintain contacts with various civic and public organizations such as Chambers of Commerce, Lions, Rotary, etc.
Disaster assistance shall be a sub-committee of the Public Affairs Committee with the following duties and responsibilities.
Maintain liaison with CSEA and adjacent Chapter PIOs, to coordinate efforts.
Develop and maintain an SOP for Disaster Assistance.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RECEPTION SUBCOMMITTEE OF THE MEMBERSHIP AND CHAPTER DEVELOPMENT COMMITTEE
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Greet members at the monthly dinner meetings.
Maintain a list of attendees and moneys collected.
2. DUTIES
Set up reception table and sign in and greet members as they arrive.
Collect money and record receipt, properly endorsing checks and safeguarding the cash and reconciling moneys received to attendees present. Deposit money collected as directed by Board of Directors.
Alert membership chairman to the presence of any new members.
Be responsible for Chapter banners and display them at each meeting.
Obtain list of dinner meeting attendees from the Chapter Office.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RETURN TO List of Standard Operating Procedures
SECTION 1. PRESIDENT
The President of the Chapter shall be encouraged to attend both the National and State functions as a representative of the Chapter. The President or designee is reimbursed as indicated in Section 2.
In the event the President cannot attend a function, the First Vice President shall act for the President. If the First Vice President cannot attend a function, the Second Vice President shall act for the President. If none of the officers can attend; the Board of Directors shall appoint a member of the Chapter to represent the President.
SECTION 2. REIMBURSEMENT
Reimbursement must be requested from the Treasurer, in writing, within one month following the date of the event. The request should include the function, date of event, itemized expenses and receipts for substantiation. In order to receive reimbursement for travel, hotel/lodging or food expenses, the activity must be located at least 50 miles from the (non-President/designee or non-CSEA Director/designee) attendee's home.
Items reimbursed are as follows.
A. Travel: 100% (Substantiation required.) Reimbursement is for reasonable, actual expenses (i.e., tourist class or applicable IRS mileage allowance rate, for the most direct route.)
B. Hotel: 100% (Substantiation required.) Reimbursement is for the lower of actual cost or convention hotel rates.
C. Food: (Substantiation required.) Reimbursement is actual cost up to a maximum of highest IRS per diem rate.
D. Cost of Function: 100%
E. Cost of Leader Training: 100%
F. No reimbursement is allowed for continuing education. If CE is included in the cost of the function, it is deducted from the reimbursable amount if the Officer attends the CE course. If CE is an additional cost, the cost is paid by the Officer. If CE is included in the cost, and cannot be detailed, the entire amount is reimbursable.
SECTION 3. STATE DIRECTORS
Reimbursement is consistent with Section 2 Items A, B and C for expenses not paid for by the State.
SECTION 4.
To encourage chapter officers to attend CSEA meetings, reimbursement consistent with Section 2, Items A,B,C and E for expenses not paid for by the State.
SECTION 5. CHAPTER COMMITTEE CHAIRMAN AND MEMBERS
Chapter Committee Chairpersons who attend their corresponding State Committee will be reimbursed consistent with Section 2, Items A, B and C for expenses not paid for by the State. If the Chapter Committee Chairperson cannot attend then the President may appoint an alternate to attend a meeting. This reimbursement period will cover one (1) day for every day of Committee activity.
To be reimbursed the Chapter Committee Chairperson must submit a report of the meeting to the board.
No other items will be reimbursed without approval of the Board of Directors.
SECTION 6. CONVENTION REIMBURSEMENT
To encourage members to attend the business meeting of both the State and National conventions, reimbursement is allowed up to an amount to be designated in the approved Chapter Budget for each convention.
The maximum reimbursement allowed each member attending a convention shall be $200.00 to attend the State Convention and $300.00 to attend the National Convention. The amount designated is divided equally among all attendees up to the maximum limits above. In no instance will an attendee be reimbursed more than their itemized expenses. Reimbursement is consistent with Section 2, Items A, B and C.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Recruit candidates for the CSEA and NAEA Scholarship Programs.
Distribute application forms to potential candidates and maintain contact with them throughout the application process.
Review completed CSEA applications and rank them according to criteria set by CSEA. Applications for NAEA scholarships are submitted directly to NAEA without local review.
Recommend candidates to the Board of Directors for its approval and for submission to CSEA.
2. DUTIES
Contact CSEA to ascertain its deadlines for scholarship applications and its current criteria for applicants. Request that application forms be sent to the Chapter Office.
Publicize the scholarship program by preparing articles for The Bulletin, making announcements at Chapter meetings, visiting the SEE class, and engaging in other appropriate activities.
Encourage applicants through personal contact. The Committee Chair shall prepare a cover letter to be distributed with the application forms. The Chair, or designated members, shall be available to answer substantive questions from scholarship applicants throughout the application process. The Committee shall send a thank-you letter to applicants upon receipt of their completed application.
Set up a working relationship with the Chapter Office. The Office is responsible for taking telephone calls from potential applicants and distributing forms to them. Completed applications are to be returned to the Office where they will be copied. The originals will be immediately forwarded to the Committee Chair for Committee review. Both Office and Chair are to retain written records of contacts with applicants and to exchange those records periodically with each other.
Screen completed applications as they come in. When time permits, do a preliminary screening for obvious errors and omissions and return to the applicant for correction before the final screening is done.
Do a full review of all complete applications and rank them in preferential order according to the criteria set by CSEA. Present recommendations to the Board of Directors no later than its January meeting. Applications approved by the Board will be forwarded to CSEA by the chapter office in time to meet CSEA's February 1st deadline for receipt of applications.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
RETURN TO List of Standard Operating Procedures
1. GENERAL RESPONSIBILITIES
The secretary shall keep minutes of the Annual General membership meeting, and the Board of Directors meetings; see that all notices are duly given in accordance with the Bylaws or as required by law; be technical custodian of the Chapter records He/she shall, in general, perform all duties incident to the office of Secretary and such other duties as from time to time may be assigned by the President or the board of directors.
2. RESPONSIBILITIES
Keep an accurate record of proceedings of the Board of Directors Annual Membership meetings, and the annual Retreat.
Keep or cause to be kept, with proper care and control, the corporate seal.
Keep or cause to be kept, the administrative and operating files of the Chapter.
Determine eligibility and so certify all officer and director nominations made from the floor.
3. DUTIES
Keep the minutes in accordance with the general guidelines established in Robert's Rules of Order, Newly Revised.
Note any approved changes or corrections to the minutes of the previous meeting.
Protect information of a personal and confidential nature from unauthorized disclosure.
Call the roll when required. At the Annual General Membership meeting, prior to the acceptance of nominations from the floor, announce in open session whether there are any nominations for each office to be elected.
Keep, or cause to be kept, a file of all Committee reports, the Chapter official Membership roll, master copies of the Chapter Articles of Incorporation, Bylaws and Standing Rules, the corporate seal, and the administrative and operating files of the Chapter.
Attest to official documents of the Chapter as the Chapter's Board may direct.
Conduct the general correspondence of the Chapter, that is, correspondence which is not the assigned responsibility of the other officers, directors, or committees.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
4. PROCEDURES
In addition to Robert's Rules of Order, the public library has a wide variety of secretarial handbooks containing information on the taking of organizational minutes. All minutes should conform to the procedure outlined in the CSEA secretary's handbook.
Forward a copy of the monthly minutes, and all relevant administrative and operating files to the Chapter Office on a monthly basis. Secretary is responsible for insuring that a copy of the minutes is sent to the CSEA office within ten days of approval.
Chapter office shall distribute to each Board member a copy of the previous month's minutes at least one week before the subsequent Board meeting.
The administrative and operating files of the Chapter should be established and maintained in accordance with the standards of good administration and practices. Regardless of the system used, procedures must be in effect to preclude unauthorized disclosure of information of a personal or confidential nature. Usually such information shall stem from the activities of the Chapter's Ethics and Professional Conduct Committee. For the more formal documents of the Chapter: Articles of Incorporate, Bylaws, Standing Rules and minutes, a record book should contain these papers with amendments or changes properly dated and entered.
Turn over all correspondence, papers, and records (including this SOP) to your successor.
Maintain a record of all expenditures (reimbursed and non-reimbursed) for successor, and the Budget and Finance Committee.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board at their May meeting.
Take a Board presentation at the Board meetings when appropriate.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Assume and perform the responsibilities of First Vice President on his/her absence.
Serve as liaison between the committees assigned by the President and the Chapter Board of Directors.
Coordinate the activities of your committees.
2. DUTIES
Be prepared to assume the duties of First Vice President of the Chapter.
Frequently monitor the progress of your assigned committees as measured against the President's Charge, offering suggestions and making recommendations for membership changes or dissolution of the committee when appropriate.
Perform such other duties as the President or Board of Directors may as sign.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
Turn over all correspondence, papers, and records (including this SOP) to your successor.
3. PROCEDURES
Assume duties after installation at the June Chapter meeting.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
Serve as technical custodian of all Chapter funds.
Function as the disbursing agent.
Keep and maintain, or cause to be kept and maintained, the Chapter' financial records.
Prepare and submit financial reports for approval of the Chapter Board of Directors.
Make available all financial records for annual audit.
Ensure that tax returns for the preceding fiscal year are completed, signed, and filed as required by law.
2. DUTIES
Keep, or cause to be kept, safely all monies of the Chapter and be responsible for the deposit of same in the name of the Chapter in such banks, trust companies, or other depositories and shall be approved by the Board of Directors.
Disburse, or cause to be disbursed, any obligation of the Chapter approved for payment by the Board of Directors.
Keep the books on an accrual basis and in double entry form in accordance with generally accepted principles and practices of accounting.
Prepare, and present, financial reports in a format which facilitates comparison to the approved budget.
Be prepared to provide continuous financial advice.
Prepare, or cause to be prepared, tax returns for the fiscal year immediately preceding your term in office. (The fiscal year of the Chapter is July 1st through June 30th).
Make available the books and accounts of the Chapter to those persons specifically authorized by the Board of Directors.
Give bond (premiums paid by Chapter) for faithful performance of duties.
At the conclusion of the Chapter year, review this SOP and prepare written recommendations for modifications to it so that recommended procedures may coincide with actual experience as closely as possible.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
3. PROCEDURES
The Board of Directors shall designate one (or more) persons authorized by the Chapter to sign Chapter checks. They are forbidden to sign an incomplete draft. Any check in the amount of $5,000 or more requires Board of Director's approval and so noted in said minutes. Any check in excess of $3,000 requires two signatures of Board approved signatories. These requirements apply to any and all accounts established by the chapter.
The Standing Rules of the Chapter should prescribe standards concerning reimbursement for expenses:
Incurred over budget or exceeding the amount authorized in a President's charge to a Committee.
When valid invoices or receipts are not included.
Incurred without prior notification and approval. If the above are not delineated in the Standing Rules, appropriate recommendations shall be submitted to the Board of directors. A reasonable degree of discretion should be allowed to the Treasurer in establishing these guidelines so as to minimize any requirement for frequent Board action.
The financial condition of the Chapter is of paramount importance and any significant trend, which indicates future fiscal problems, must therefore be brought to the immediate attention of the President and the Board of Directors together with recommendations for remedial action.
The books and accounts of the Chapter shall be examined annually by a Board approved member of the Audit Committee.
Forward a copy of each month's Treasurer's Report to the Chapter Office and to CSEA, and in a timely manner turn over all correspondence, papers, and records to the Chapter office for custodial safekeeping. Records for continuity are turned over to the successor.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
The Treasurer may establish a separate checking account for the convenience of the fall Tax Talk Seminar Committee. If this account is established, the Treasurer may authorize the Chair of that committee to sign checks on the account, provided that the committee Chair obtains the same bond as required of the Treasurer. The Treasurer may transfer such funds into that account in anticipation of reasonable, budgeted needs as requested in writing by the committee Chair. Since the Treasurer will no longer have direct oversight of those funds, the fall Tax Talk Seminar committee Chair will assume liability for the correct and proper expenditure of these funds. The Treasurer may otherwise commingle fall Tax Talk all Seminar funds in order to provide the maximum benefit to the Chapter. (Adopted August 18, 1999.)
APPENDIX A
The following is a list of the various types of returns that the Treasurer must prepare, or cause to be prepared, on behalf of the Chapter. Also listed are the due dates of the returns and a brief description of each return.
Form 990/199. The Treasurer shall complete Forms 990/199 (Federal and State returns for non-profit Corporations) in a timely manner, and send them to the Examiner for review prior to the filing date of November 15. If it appears that the filing deadline cannot be met then the Treasurer shall file the necessary extensions by November 15.
The type of Form 990 that is required to be filed each year will be determined by the UBI (or UBTI) gross filling requirement.
Form 1096/1099. Informational Returns and Transmittal Forms.
Due Dates. Form 1099 to recipient by 01-31 and Form 1096/1099 to IRS by 02-28
Form NRP-1 Application for Registration - Non-Profit Raffle Program is to be filed with the California Attorney General's office prior to annual registration for raffle year September 1 - August 31.
Form NRP-2 Non-Profit Raffle Report is to be prepared for each monthly raffle. Reports for the raffle year September 1 - August 31 are to be filed with the California Attorney General's office by September 1 of the next raffle year.
RETURN TO List of Standard Operating Procedures
1. RESPONSIBILITIES
To support all other EBAEA Committees by recruiting and coordinating volunteers from within the EBAEA general membership in order to help fulfill Committees' short and long term needs with additional resources.
2. DUTIES
Inform appropriate Committee Chairs of available volunteers and/or their desire to serve on that Committee.
Implement a networking communication system such as a "telephone tree," email Blast, or person-to-person associations and connections to solicit volunteers.
Implement the "Committee Spotlight," whereby one or two Committees will be featured for five minutes at the beginning of each dinner meeting to raise awareness and interest in volunteering for those Committees by explaining what the Committee does, what types of activities are ongoing, what skill sets are needed to accomplish the various activities, and the approximate time involved for that particular activity. The highlighted Committee will have resource needs for an upcoming activity in the following month requiring volunteers.
The Committee Spotling for the month will be submitted to the Bulletin Chairperson for insertion into the monthly Bulletin no later than five days before the end of the month prior to the scheduled dinner meeting Spotlight
Sign-up sheets for the evening's highlighted Committee for that month will be placed on each dinner meeting table. A general volunteer sign-up sheet will be placed on the dinner reception table at every dinner meeting. The Volunteer Committee will collect ALL sign-up sheets and inform the highlighted Committee of the names of the volunteers who signed up that evening.
Members may volunteer on an as-needed basis, a one-time-only basis, or for a longer period of time. Volunteers may sign up for multiple Committees at different times and join the activity that suits the Volunteer vest.
Evaluate the success of this new Committee on an ongoing basis, so that continual improvements can be made to create an efficient and effective Volunteer Committee.
At the conclusion of the Chapter year and/or when necessary, prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
Turn over the revised SOP and all other correspondence, papers and records to the Chapter Office.
Approved 11/16/11
WEBSITE DEVELOPMENT SUBCOMMITTEE
of the Membership and Chapter Development CommitteeRETURN TO List of Standard Operating Procedures
Approved by the BOD, August 15, 2001
1. RESPONSIBILITIES
Maintain a professional website for the Chapter.
Keep members electronically informed of the services available to them through the Chapter, CSEA and NAEA.
Develop ideas for additional website programs and/or services for the benefit of the Chapter members and prospective members.
Provide the public with information about and location of willing member EAs.
2. DUTIES
Maintain ownership of current domain names and procure/protect future domain names as necessary.
Provide the following minimum resources on the website:
- Bulletins
- Bylaws and SOPs
- Calendars of upcoming Chapter and related events
- Contact information for Chapter Office, Officers and Directors
Implement or cause to be implemented an information dissemination system such as email-based "Telephone Tree" in order to involve the membership; encourage Chapter participation, and inform the membership of Chapter activities.
Pursue the feasibility of producing and publishing electronic (pdf and email) versions of the Bulletin; coordinate process with Bulletin Editor and Chapter Office.
Investigate new ways to add value to website to encourage increased member usage.
Contract with skilled members or outside contractors (subject to Board budget limits) to provide website services.
Prepare written recommendations for changes or modifications to this SOP for approval of the Chapter Board.
Turn over all correspondence, papers, and records (including this SOP) to successor.
Click on the underlined link to move to the topic that interests you. By-Laws Standard Operating Procedures Return to EBAEA Home Page
Home | Bulletins | Events | About Us | Calendar | Contact Us | Members Gateway | Association Links |
Copyright © 2012 East Bay Association of Enrolled Agents. All rights reserved.