Central Arizona Chapter of Enrolled Agents


Article II           Parliamentary Authority, Definitions and 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.

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