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BYLAWS

CENTRAL ARIZONA CHAPTER OF ENROLLED AGENTS

 

Table of Contents

 

Article I           Name, Principal Office, Purposes and Restrictions                                

Article II           Parliamentary Authority, Definitions and Interpretation

Article III          Members

Article IV         Associates

Article V         Rules, Discipline, Suspension & Termination

Article VI         Dues, Assessments and Fees

Article VII        Membership Meetings

Article VIII       Board of Directors and Officers

Article IX         Board of Directors’ Meetings

Article X         Committees

Article XI         Fiscal Year    

Article XII        Indemnification and Insurance

Article XIII       Management of Chapter Bylaws

Article XIV      Miscellaneous Provisions

Article XV       Dissolution

 

ARTICLE I

Name, Principal Office, Purposes and Restrictions

 

1.01 Name.  The name of this organization is the Central Arizona Chapter of Enrolled Agents Chapter herein after described as “CACEA”

 

1.02 Authority.  The Chapter has been chartered by Arizona Society of Enrolled Agents, Inc. (AzSEA) to operate under its own bylaws as a Chapter of AzSEA in basic conformity with National Association of Enrolled Agents (NAEA) and the AzSEA bylaws.

 

1.03 Principal Office.  The principal office of the Chapter for the transaction of its business shall be located in the central region of the State of Arizona or in such other place, within or without the State, as may be determined from time to time.

 

1.04 Purposes.  The purposes of the Chapter include:

 

a.      Promote, preserve and protect the interests of all Enrolled Agents;

b.      Cultivate a spirit of professional cooperation among all the Members;  

c.      Promote a professional level of competence, character, and integrity among all the Members;

d.      Keep all Members informed of new laws or amendments to existing laws that affect the general public and the profession;

e.      Represent Arizona Enrolled Agents on the State and local level with all governmental agencies and institutions;

f.        Represent the interests of the Chapter Members in their relationship with the NAEA and the AzSEA and its aims and programs; 

g.      Represent Enrolled Agents on a regional level as such regional organizations shall be developed.

 

1.05 Restrictions.  All policies and activities of the Chapter shall be consistent with applicable federal, state and local trade regulations and antitrust or other legal requirements and applicable tax exemption requirements.

 

Article II

Parliamentary Authority, Definitions, Interpretation

 

2.01 Parliamentary Authority.  Unless otherwise specified herein, or otherwise required by the Arizona law, Robert’s Rules of Order Newly Revised, 10th ed. (Cambridge, Mass.: Perseus Publishing, 2000), shall govern the Chapter 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 Board may adopt.

 

2.02 Association.  “Association” refers to the National Association of Enrolled Agents (NAEA).

 

2.03 Chapter.  A Chapter is a grouping of NAEA Members and the AzSEA Members, usually residing or working in Arizona, into a specific geographical area defined by the State Board of Directors.  A chapter shall:

 

a.      Be formed under the authority of the AzSEA.

b.      Be organized with its own bylaws, officers, directors, and local rules and regulations, all in basic conformity with NAEA and the AzSEA bylaws.

c.      Not be incorporated, but will be formed under the umbrella of the AzSEA Articles of Incorporation from the State of Arizona and the Charter from NAEA.

d.      Submit an annual financial statement for Chapter tax purposes when so required by the AzSEA.

e.      Provide a copy, including any revisions, of its bylaws to the Secretary of the AzSEA for safekeeping.

 

 

2.04 Board.  “Board” refers to the Central Arizona Chapter of Enrolled Agents Board of Directors, as further defined herein.

 

2.05 Circular 230.  “Circular 230" is the United States Treasury Department Circular 230, Title 31 Code of Federal Regulations, Subtitle A, Part 10, as amended.

 

 

2.06 Notice.  The “time” of notice referred to in these bylaws is defined as follows:

 

a.      for US mail, the date stamped by the USPS;

b.      for hand-delivery, the time of notice as shown on the record of an IRS-approved carrier;

c.      for electronic notice, the time stamped on the originating e-mail.

 

2.07 Chapter Communications. The Chapter may use any and all means available to communicate with the Board, Members and Associates, including, but not limited to the Internet, e-mail, CACEA website, U. S. Mail, telephone (including conference calls), fax, web conference, or any combination of these, plus any future methods of communications that could be in general use. The Board will determine the best method to communicate Notices of Meetings, bylaws proposals, voting, and other items of importance to the Board, Members and Associates. The Board shall ensure, in all cases that no matter the method used at the time there will be total and equitable communications with all required parties.

 

2.08 Interpretation.  These Bylaws are subject to the Arizona Nonprofit Corporation Act and must be interpreted so as to conform to the Act, as it is interpreted and amended from time to time.  They are also subject to the bylaws of NAEA and the AzSEA.

 

Article III

 

MEMBERS

 

3.01 Member.  There shall be two classes of membership in this Chapter: Member and Member Emeritus as further defined in the NAEA bylaws. Members must maintain membership in NAEA and the AzSEA.

 

3.02 Dual Chapter Affiliation. An NAEA Member who resides outside Arizona and holds membership in another state may, by virtue of having paid dues to Arizona, enjoy all the rights and privileges of a Member of this Chapter, except they shall have voice but not voting rights on Chapter matters. This person shall be called an “Affiliate Member.”

 


 

3.03 Member Obligation to Follow Chapter Rules

Each Member of this Association agrees to be bound by these bylaws and any amendments thereto, and by the lawful actions of the Board or the voting Members of the Association. Each member will abide by the NAEA & AzSea Associations’ Code of Ethics and Rules of Professional Conduct.

 

 

Article IV

Associates

 

4.01 Associates.  The Chapter shall recognize the following Associate status categories:

     

a.      Federally Authorized Practitioner Associate. As defined in NAEA bylaws, one who is regulated under Circular 230. No Enrolled Agent and no person who has been removed from practice under Circular 230 shall qualify.

 

b.      Associate. As defined in NAEA bylaws, an Associate is one who is not defined in Section 10.3 (a) through (d), Circular 230 and is engaged in the practice of tax. No Enrolled Agent or person who has been removed from practice under Circular 230 shall qualify to be and Associate.

 

c.      Other Associate. The Board may establish a separate associate status for persons not falling under the provisions of paragraphs a. and b., above.  No Enrolled Agent or person who has been removed from practice under Circular 230 shall qualify. Any associate status established by the Chapter shall be reported to the Association.

 

4.02 Associate Status Matters

 

a.      The word “Member” shall not be used in connection with any person holding Associate status.

b.      Associates shall be subject to these bylaws and all standards, policies and procedures as the Board may adopt. 

c.      Associates shall have voice, but not vote nor hold elective or appointive office.  Associates may chair or serve on committees, as authorized by the Board.

 

Article V

Rules, Discipline, Suspension, Termination

                                                           

5.01 NAEA and AzSEA Rules. The Board shall ensure that the Chapter follows all NAEA and AzSEA rules and policies concerning period of membership/association, qualifications, restrictions, responsibilities, education requirements, privileges and benefits of Members and Associates.

 

5.02 Compensation and Expenses.  Officers, Directors, Members and Associates shall serve in volunteer or elective positions without compensation. The Board may authorize reimbursement of an Officer, Director, Member or Associate for actual and necessary expenses for Chapter business.  An Officer, Director, Member, Associate and other persons may be compensated by the Chapter as an educational instructor and/or reimbursed for their costs for educational materials provided in connection with such activities. 

 

5.03 Discipline.  A Member or Associate is liable for discipline (which may include private or public censure, suspension or termination) if a Member or Associate:

 

a.      Violates these bylaws, the AzSEA, NAEA Code of Ethics or Rules of Professional Conduct, or Circular 230.

b.      Is held by the Board to have been guilty of an act discreditable to the profession.

c.      Is convicted of a felony or is judged of unsound mind by the final order of a court.

d.      Purports to represent the official position of the Chapter without prior approval of the Board. Officers, directors and committee chairs shall be considered representing the Chapter in matters regarding their respective positions.

 

5.04 Suspension. A Member or Associate automatically shall be suspended for non-payment of dues, fees or assessments in accordance with NAEA bylaws or, if suspended by NAEA or by AzSEA.  A Member, whose enrollment to practice before the Internal Revenue Service is temporarily suspended for any reason, automatically shall be suspended from membership during the period of suspension.

 

5.05 Termination of Membership or Associate Status.  Membership or Associate status shall be terminated whenever the Board, or a committee authorized by the Board, in good faith, determines that any of the following events has occurred:

 

a.      Resignation of the Member or Associate;

b.      Expiration of membership or Associate status, unless the Member or Associate renews on NAEA terms;

c.      An occurrence of an event that renders the Member or Associate ineligible for membership or Associate status, or the failure of the Member or Associate to satisfy specific requirements established by AzSEA, NAEA, its Code of Ethics, its Rules of Professional Conduct, its CPE requirements, or Circular 230, as amended;

d.      If the Member’s enrollment to practice before the Internal Revenue Service is terminated by the issuing authority, or if a Member or Associate is terminated by NAEA, that person automatically shall be terminated from the Chapter;

e.      The Board shall establish a method to deal with these situations, as necessary and will at that point add to the procedures manual.

 

5.06 Actions.  Actions against a Member or Associate under this Article shall be processed in accordance with NAEA Ethics and Professional Conduct Procedures, and any procedures adopted by the Board, as necessary.  Notification to parties to any of these actions shall be as established by the Board

 

Article VI

Dues, Assessments and Fees

 

6.01 Setting Annual Dues.  Annual dues for Members and Associates shall be established by the Board.  The amount of the annual dues shall be noticed to the Members and Associates no later than sixty (60) days after the Board has voted to change the annual dues or ninety (90) days prior to the close of the fiscal year, whichever occurs first.

 

6.02 Payment of Dues.  Dues are owed and payable annually using payment methods approved by the Board.  Once submitted, dues remain the property of the Chapter unless the Membership or Associate status is rejected upon application.

 

6.03 Assessments.  The Board may, upon affirmative vote of two-thirds (2/3) of the officers and directors then elected and appointed, levy such additional assessments as are necessary to carry out the activities of the Chapter.

 

Article VII

Membership Meetings

 

7.01 Annual Meeting.  There shall be a meeting of the membership of the Chapter once a year to be held at a place and time selected by the Board. The purposes of this meeting are to elect its officers and directors and to conduct other Chapter business or as otherwise required by law. 

 

7.02 Notice of Annual Meeting. The Secretary shall cause to be issued a written Notice of Annual Meeting forty-five (45) days prior to the date set for the annual meeting.  Such notice shall be in writing and may be sent via U.S. Mail, email or any other electronic means permitted in these Bylaws, as determined by the Board, and shall include:

 

a.      An agenda.

b.      The reports of the Nominating Committee to include a list of the nominees for officer and director positions open for that specific year.

c.      A request for, and procedures on, how Members may either submit separate written nominations or how nominations from the floor may be made.

d.      The text of any proposed amendments, changes, or revisions to Chapter Bylaws, and/or any proposed resolutions for consideration by the membership, with recommendation(s) of the Board.  If any proposals were previously issued in writing to the Members via other means approved by the board, then only the recommendation from the Board shall be necessary in the Notice of Annual Meeting, as the Board may direct. 

e.      Any other matters to be properly brought before the Board or the membership

 

7.03 Membership MeetingsChapter meetings shall be held on a date and at a time and place, which shall be determined by the Board. The President shall notify Members and Associates at least thirty (30) days in advance of the meeting date, time, place and agenda. Said notification is deemed given when notice is communicated to Members and Associates by either mail or electronic means. For this purpose, notification by electronic means includes, but is not limited to communication by telephone, facsimile, E-Mail or by posting on the CACEA Website.

 

 

7.04 Special Meetings.  A special meeting of Chapter Members may be called for any lawful purpose by a written petition signed by five percent (5%) of the Members and submitted to the Secretary. The petition shall contain specific topic(s) to be covered. The secretary shall promptly attest that the signatures are apparently valid and the number of valid signatures meets the 5% requirement.  The secretary shall then cause to be issued a Notice of Special Meeting with the agenda of topic(s) to be considered.  This notice may be via electronic or other means as determined by the Board. The meeting shall take place under rules adopted by the Board.  Only the published agenda items set forth in the Notice of Special Meeting shall be transacted at the Special Meeting of the membership.  Should a regular Annual Meeting be scheduled within three (3) months of the attestation of the of valid signatures, the topic(s) contained in the petition for the Special Meeting shall be scheduled as a separate agenda item and covered at the next regular Annual Meeting instead of convening a separate Special Meeting.  

 

7.05 Quorum 

 

a.      Annual Meeting. A quorum at the Annual Meeting shall be a majority of the Members registered for, and who are in attendance at, the Annual Meeting. 

 

b.      Special Meeting.  A quorum at a Special Meeting shall be twenty percent (20%) of the Members of the Chapter.  However, if an Annual or Special meeting of the membership of the Chapter is attended by less than one-third (1/3) of the Members, only bylaws and other issues where Notice of their general nature was given prior to the meeting shall be transacted at the Special Meeting.

 

7.06 Voting. Each Chapter Member shall have one vote on each matter to come before the membership at an Annual or Special Meeting of the Chapter. Cumulative and proxy voting are prohibited.  Unless specified otherwise in these bylaws and Arizona law, all matters to come before an Annual or Special Meeting of the Chapter shall be decided as follows:

 

a.      Annual Meeting: A majority of votes cast by those registered to vote and whose attendance has been verified at the meeting;

 

b.      Special Meeting: A majority of the total votes cast.  Voting for Special Meetings shall include not only votes cast by Members registered for, and whose attendance has been verified at said meeting, but also shall include Member votes cast prior to the Special Meeting via mail ballot, email, or other electronic or other approved means as the Board may direct.

 

Article VIII

The Board of Directors and Officers

 

8.01 The Board of Directors.  Only Members shall be eligible to serve on the Board of Directors. The Board shall be the governing body of the Chapter and shall have the authority and responsibility for the supervision, control and direction of the Chapter. The Board shall be composed of the President, Vice President, Secretary, Treasurer, Immediate Past President, and at least six (6) but not more than twenty (20) directors at large. 

 

8.02 Election of Board MembersOfficers and directors at large shall be elected during the Annual Meeting of the Chapter by a majority of the total votes cast.  Voting for elections of Officers and Directors shall include not only votes cast by Members registered for, and whose attendance has been verified at the Annual Meeting, but also shall include Member votes cast prior to the Special Meeting via mail ballot, email, or other electronic or other approved means as the Board may direct.

 

a.      Officers. The President and Vice President shall be elected by the Members to serve a two-year term from the time of installation until their successors have been elected and installed.  The Immediate Past President automatically shall assume that office upon election and installation of a successor as President.  The Secretary and Treasurer shall be elected and installed to serve a one-year term from the time of installation until their successor(s) have been elected and installed.  The offices of Secretary and Treasurer may be combined, as the Board shall direct. The Officers shall have such authority and responsibility as is customary for their respective offices and in accordance with the law, these Bylaws, and any other policies and procedures of the Chapter that may be in effect.

 

b.      Directors at Large. Directors at large shall be elected in accordance with procedures set forth in these Bylaws during the Annual Meeting of the Chapter to serve a one (1) year term.

 

8.03 Duties and Responsibilities 

 

a.      President.  The President is the chief executive officer of the Chapter and shall preside at all meetings and shall be an ex-officio member of any committee appointed by the Board, and carry out those duties and responsibilities that, with the approval of the Board, may be necessary to follow the provisions of these bylaws to protect the rights and interests of the Chapter, its Members and Associates.

 

b.      Vice President.  The Vice President shall assume the duties of the President in the absence of the President and assist the President as otherwise requested.

 

c.      Secretary.  The Secretary shall be the official keeper of all Chapter board minutes, and shall serve as custodian for all papers, correspondence, tax returns and historical documents in safekeeping, including the bylaws and all amendments and revisions thereto.

 

d.      Treasurer.  The Treasurer is the chief financial officer of the Chapter and shall keep its financial records and report its financial condition to the membership as directed by the Board, but at least once a year at the annual meeting; and to ensure the required financial reports are timely submitted to AzSEA, as required. The Treasurer shall cause all funds received by the Chapter to be promptly deposited to the credit of the Chapter in such bank accounts as the Board shall authorize.

 

e.      Immediate Past President.  The Immediate Past President shall be the last person who held the position of President and shall have such powers and perform such duties as the Board or these bylaws may prescribe.

 

f.        Directors. Directors shall carry out their appointed or volunteer duties in a conscientious and professional manner.

 

 

8.04 Vacancies.  Vacancies shall be filled in the following manner:

 

a.      If the office of President becomes vacant prior to the expiration of the current term of office, the Vice President shall succeed to the higher office and the Board shall elect a Member to serve the remainder of the former Vice President’s unexpired term.  If both offices become vacant, the Board shall elect Members to serve as President and Vice President for the remainder of the unexpired terms. The board may appoint another Past President to fill the remaining term for the vacancy in the office of the Immediate Past President, if desired. 

 

b.      If the offices of either the Secretary or Treasurer become vacant, the Board shall establish procedures to select a Member to assume these duties for the remainder of the unexpired term(s).  

c.      In the event a serving director at large is subsequently elected an officer of the Chapter, or is unable to serve for any other reason, the Board may select a Member to fill the vacancy until the next election, at which time a nominee may be submitted for election.

 

 

8.05 Removal of a Board Member.  An Officer or Director of the Board may be removed from office by the Board for an unexcused absence at any two (2) scheduled meetings of the Board per year.  An excused absence shall be arranged by communication with the President at least 24 hours prior to the meeting. Additionally, the Board, in a special meeting, shall have the authority to remove a Board Member or committee person for cause, using such procedures as the Board may establish, except that a removal for cause shall require a 2/3 affirmative vote of all the Board Members then elected or appointed, excluding the Board Member under scrutiny.  Removal may be for neglect of duty, incompetence, misconduct, or as the Board may deem necessary for the good of Chapter order and discipline and/or as set forth in the AzSEA Bylaw’s,  Policies or NAEA Code of Ethics and Professional Conduct Procedures.

 

 

Article IX

 

Board of Directors’ Meetings

 

9.01 Call of Meetings.  A meeting of the Board shall be called by the president, at least once a year, or at anytime upon the request of five (5) members of the Board.                                                      

 

9.02 Time and Place of Meetings.  The time and place for meetings of the Board shall be fixed and determined by the President, with the approval of the Board.

 

9.03 Notice of Meeting.  The President shall cause a Notice of Meeting containing an agenda to be promulgated via phone, email, Chapter Website, or fax to all Board members where possible at least seven (7) days prior to the meeting, or as the Board otherwise directs.

 

 

9.04 Open Meetings.  All meetings of the Board shall be open to the Members except when issues related to ethics, professional conduct or matters of contract negotiations are to be discussed, or as otherwise directed by the Board.

                                               

9.05 Quorum.  A quorum at a meeting of the Board shall be a majority of the Board then elected and appointed.

 

9.06 Telephonic or Other Type MeetingsSubject to Arizona law, a meeting of the Board may be held by conference telephone call or other communications methods approved by the Board. Such meeting shall be valid only if:  (1) all Board Members have been notified: (2) a majority of the Board members then elected or appointed participate; and (3) all participating can hear one another.

 

9.07 Action by Unanimous Consent. Subject to Arizona law, any actions required or permitted to be taken by the Board under any provision of the law, may be taken without a meeting if all elected and appointed Board members shall individually or collectively consent in writing to such action. Consent in writing shall include via U.S Mail, email or fax. 

 

Article X

 

Board Committees and Council

 

10.01 Committees.  The Board may establish procedures for the creation and operation of committees as it deems appropriate.  Except as otherwise stated herein, the Board must approve procedures to permit closed sessions for committees. This Article sets forth various standing committees and their operation.

 

10.02 Nominating Committee.  There shall be a nominating committee appointed by the Board. The chair of this committee is the Immediate Past President, unless specified otherwise by the Board.  This committee shall report its recommendations to the Board, which, upon approval, shall publish the results of the membership committee report to the Members via the Notice of Annual Meeting no later than forty-five (45) days prior to the Annual Meeting or via other means authorized by the Board.  The nominating committee shall meet in closed session.

 

10.03 Audit Committee.  No later than the second Board meeting of the current term of office, the President shall nominate, for Board confirmation, an audit committee to examine, or cause to be examined, the books and records of the Chapter for the prior year.  The committee report shall be delivered to the Board at such time and in such manner as may be established by the Board.  The primary purpose of the examination is to ensure accuracy and continuity of Chapter paperwork for financial and historical purposes. The Board may establish other purposes at its sole discretion.

 

10.04 Bylaws Committee. The Board shall appoint a bylaws committee, as necessary, to manage the Chapter bylaws.

 

10.05 Reports and Recommendations.  Except as otherwise directed by the Board, reports and recommendations of committees shall be submitted to the Board in writing.

 

10.06 Executive Committee.  The executive committee shall consist of all of the Officers of the Chapter, in addition to two other Board Member selected by a majority vote of the Officer Committee members.  The executive committee is authorized with all powers of the full Board when the Board is not in session to deal with time sensitive issues in the best interest of the Chapter if the item needs to be accomplished before the next scheduled Board Meeting.

Article XI

Fiscal Year

 

11.01 Fiscal Year. The fiscal year of the Chapter shall coincide with the fiscal year of NAEA and the AzSEA or such other period as approved by the Board.

 

Article XII

Miscellaneous Provisions

 

12.01 Indemnification: To the fullest extent permitted by law, the Chapter  will indemnify and hold harmless any and all past, present, or future Directors and Officers, as identified and defined in these bylaws, and, in its discretion and in accordance with law, may indemnify and hold harmless any agent or employee of this Association of and from all liabilities, expenses, and counsel fees reasonably incurred in connection with all claims, demands, causes of action, and other legal proceedings to which they may be subjected by reason of any alleged or actual action or inaction in the performance of the duties of such Director, Officer, employee, or agent on behalf of the Chapter.

12.02 Insurance: The Chapter will have the right to purchase and maintain insurance to the full extent permitted by law on behalf of all its agents, including Officers, Directors and employees, against any liability asserted against or incurred by the agent in such capacity arising out of the agent’s status as such.

     

12.03 Chapter Records.  All Members and Associates who have official correspondence, papers, tax records and records or files (“Turnover Books”) in their possession when serving as Officers, Directors or members of committees are the property of the Chapter and shall be turned over to the Secretary, or a Board member authorized by the Board, upon completion of their tenure of office.   All official correspondence, papers, records or files in the possession of Members and Associates when serving as Officers, Directors, or members of Chapter committees are the property of the Chapter, and shall be turned over to the Chapter upon the incumbents’ completion of their tenure in office, as directed by the Board.

 

12.04 Chapter Funds: All funds of the Chapter shall be deposited to the credit of the Chapter in such banks as the Board selects.

 

12.05 Contributions’, Gifts Bequests: The Board may accept, on behalf of the Chapter, any contribution, gift, bequest, or devise for the general purpose of, or any special purpose of the Chapter, provided that the Chapter has met the requirements of Internal Revenue Code Section 501(a).

 

12.06 Corporate reports and Seal: The Board may provide for the preparation and submission to the Members and Associates, a written annual report, including a financial statement. Such report shall be made available for inspection by the Members and Associates at regular Chapter meetings, or upon written request from a Member or Associate, at such other times and places as may be considered reasonable and mutually convenient.

Article XIII

Management of Chapter Bylaws

 

13.01 Amendments, Revisions or Replacement.  Proposals for Amendments, revisions, revocations and/or replacement of these bylaws that have been noticed in accordance with these bylaws shall be voted on at any Annual or Special Meeting of the membership, by a majority vote of the Members voting at such meeting.  These proposals also may be voted on by mail ballot, fax, email or other electronic means, as the Board directs.

 

a.      Proposals From Bylaws Committee.  Any proposal to amend, revise or replace these bylaws shall be presented to the Board by an appointed bylaws committee for Board approval prior to presentation to the Members for a vote.

 

b.      Proposals From Members.  All proposed changes by Members shall be signed by a minimum of ten (10) members, and shall be submitted to the appointed bylaws committee.  The bylaws committee shall submit the proposal(s), along with its analysis and recommendation for consideration to the Board. If the committee recommends the proposal, the Board shall cause the proposal together with the analysis of the committee to be included in the next Notice of Annual or Special Meeting, or submitted by mail ballot or other electronic means to the Members for a vote. Should the appointed bylaws committee not recommend the proposal(s), and the Board agrees, the proponents of the proposal shall be notified in writing by the Secretary. The proponents then may resubmit the proposal, to the Board after gathering at least 30 valid signatures of Chapter Members, at which time the proposal must be submitted for a vote of the Membership at the next Annual or Special Meeting.

  

13.02 Administrative Amendments.  Notwithstanding any other provisions of this Article, the Board is authorized to adopt certain bylaws changes related to housekeeping corrections only.  The authority of the Board is strictly limited to:

 

a.   Renumbering sections after the membership has adopted a bylaws change;

b.   Correcting typographical errors;

c.   Making necessary grammatical or punctuation corrections to published proposals or adopted amendments, provided there is no change to the intent of the proposals or amendments.

 

13.03 Safekeeping Bylaws.  The Board shall promptly cause a copy of all approved bylaws, amendments, revisions and/or replacements to be sent to NAEA as required by NAEA bylaws.

 

Article XIV

Dissolution

 

14.01 Dissolution.  The dissolution or winding up of this Chapter shall follow the requirements of applicable Arizona law and be guided by the provisions of bylaws of the AzSEA and the NAEA bylaws. All records at the time of dissolution shall be collected and held in safekeeping as required by Arizona law by the Secretary. The Treasurer will ensure sufficient funds are paid in advance to secure these records for the time required by state law. This funding will take place before the financial books are closed. It shall be the obligation of the Treasurer to ensure that all other just debts and claims against the Chapter are paid.  Any funds remaining after payment of all debts and obligations shall be distributed to THE ARIZONA SOCIETY OF ENROLLED AGENTS, Inc.

 

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Approved by CACEA Bylaws Committee on ______________

 

 

___________________________           ______________________________

Stefanie Campbell, EA                                Diana Noyes, EA

Co-Chairman                                                 Co-Chairman

 

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Approved by a majority vote of the Board of Directors on ___________________

 

 

Attest:  _________________________________________

                          Secretary, CACEA

 

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Approved by vote of the membership on ____________ in Scottsdale, Arizona to replace previous Chapter bylaws dated June 24, 2004.

 

_____________________________       _____________________________

Kerry Freeman, EA                                       Charlotte Hargreaves, EA

President, CACEA                                       Secretary, CACEA