ISEA Policy and Procedures

Policy & Procedures

Approved February 18, 2017

The following ISEA policies and procedures supplement the ISEA bylaws. In the event that this document is in conflict with the ISEA or NAEA bylaws, the bylaws will take precedence.

Purpose: To acquaint members with the duties and responsibilities of the governing body of

this association.

Intent: To provide guidelines by which the Officers and Directors can function effectively



Part I Directors and Officers Responsibilities

Part II Conflict of Interest

Part III Elections and Nominations

Part IV Committees

Part V Dues

Part VI – Member Cancellation of a Registered Event

Part VII – Revenues


Part I – Directors and Officers Responsibilities

1.1. Standing Rules

1.1.1. Attendance will be mandatory for all meetings of the ISEA Board of Officers and Directors (hereafter referred as Board). A Board member will be automatically excused upon notice of the member’s illness or emergency situation or notice of an illness, death or emergency situation relating to a family member. An excused absence will be allowed in case of conflict arising from a change in original schedule.

1.1.2. The Board will hold no fewer than three meetings between annual membership meetings. The President will determine meeting format.

1.1.3. Members of the board should be notified in a manner determined by the President at least 15 days prior to a called board meeting of as to the date, time, location and/or meeting format.

1.1.4. The Board will use a meeting format for organized flow of meeting which format shall be determined by the President.

1.1.5. The ISEA President or Vice President will issue a call to the Board and Committee Chairs for agenda items establishing a deadline for agenda items and reports prior to each scheduled

Board meeting.

1.1.6. All material relevant to the Board meeting will be distributed to the Board members and posted to a common site as determined by the Board three days prior to each meeting.

1.1.7. The following rules will apply to Board meeting: Guests attending meeting may speak and/or debate on the same question during a business meeting no more than twice and may not hold the floor more than a total of four minutes without permission of the Board. No limit to the number of times a Board member can speak to a motion. Informal discussion is allowed without a motion. The presiding officer may participate in discussions with the Board to provide background information and guidance without “relinquishing the gavel.” The presiding officer can vote on all questions. Robert’s Rules of Order, Revised Edition shall be the parliamentary authority upon which to be relied by the Indiana Society of Enrolled Agents (ISEA) as common practice for maintaining order and procedures.

1.1.8. Reimbursement: Each member of the Board that is required to attend ISEA meetings shall be reimbursed for travel expenses incurred pursuant to the following guidelines: The member shall be reimbursed for actual lodging expenses or mileage at current federal mileage rate, whichever is higher. If the expenses report is for the lodging the original or copy of the original receipt must be presented with the expense report. If the expense report is for mileage, odometer readings or google map reading for distance should be presented with the expense report to provided verification of reimbursed expenses. As funds become available and the Board so determines, the Board travel expense reimbursement policy may include lodging and mileage pursuant to and The president (or designee) shall be reimbursed for travel expenses consistent with and (b) while representing the ISEA which travel expenses shall include convention/event registration(s), and airline/train fair fare at coach class, basic room convention rate. Requests for expense reimbursement must be submitted within 45 days of occurrence otherwise expenses may not be reimbursed. Any Board member who has been invited by National office of NAEA and wishes to attend National Meeting(s) may submit expense report for the Board to consider. Any Board member who incurs directly related office supplies expenses may submit expense report for Board to consider.

1.2. The Board will not allow audio or video taping of Board or Committee meetings unless specifically authorized by the Board for a given meeting.

1.3. Responsibilities of Directors:

1.3.1. Chair at least one committee per year,

1.3.2. As Committee Chair present committee report(s) at board meetings,

1.3.3. Follow ISEA Bylaws and NAEA Code of Ethics.

1.4. Removal of Director from board:

1.4.1. Lack of participating on committee.

1.4.2. Missing two or more board meetings within a director’s elected or appointed term could result in any board member making a motion before the board to take vote for “neglect of duty” removing the member as director.


Part II – Conflict of Interest

2.1. The members of the ISEA Board, while acting in their capacity as members of the Board, must act at all times in the best interests of ISEA and not for personal or third-party gain or financial enrichment. A conflict of interest is a transaction or relationship which presents or may present a conflict between a Board member’s obligations to ISEA and the Board member’s personal, business or other interests.

2.2. A Board member has a duty to disclose to the ISEA President any real or potential conflicts of interest. The President will request at least two disinterested members of the board (known as Conflict of Interest Investigative Committee) to make the determination if a conflict exists and the Board will be informed of such determination. If a conflict of interest is determined, the affected Board member is not precluded from making a presentation to the Board regarding the transaction or relationship. However, before the Board discusses and votes on this matter, the Board member will recuse him/herself from discussion and voting on the item. The Conflict of Interest Investigative Committee may request that the member with the conflict leave the meeting during deliberations and/or vote of the issue related to the conflict of interest.

2.3. This policy will apply not only to all members of the ISEA Board but also to all members of ISEA Committees, task forces and others in the ISEA governance structure. All references herein to the Board will be construed also to refer to these additional individuals.

2.4. Specifically, members of the Board will:

2.4.1. Avoid placing (and avoid the appearance of placing) one’s own self-interest or any third party interest above that of ISEA. While the receipt of incidental personal or third-party benefit may necessarily flow from certain ISEA activities, such benefit must be merely incidental to the primary benefit to ISEA and its purposes;

2.4.2. Not use their positions as Board members to obtain favors or services from ISEA members that would not routinely be available to any or all members;

2.4.3. Not represent to third parties that their authority as a Board member extends any further than it actually extends;

2.4.4. Not engage in any outside business, professional or other activities that would directly or indirectly be materially adverse to ISEA;

2.4.5. Provide goods and services to ISEA as a paid vendor to ISEA only after full disclosure to, and advance approval by, the Board of Directors, and pursuant to any related procedures adopted by the Board.


Part III – Elections and Nominations

3.1. All members who seek to serve on the ISEA Board must follow the procedures of the Nominating Committee.

3.2. Nominating Committee Procedures

3.2.1. The slate of nominees for Officers and Directors will be published to the membership on or before the state annual membership meeting.

3.2.2. Members not chosen as a nominee may declare themselves as a candidate.


Part IV – Committees

4.1. The President may appoint the Chairs of the following committees

4.1.2. Awards

4.1.3. Bylaws

4.1.4. College Education Imitative (Educating America Initiative)

4.1.5 Indiana Legislative Government

4.1.6. Membership Committee

4.1.7. Nominating

4.1.8. Public Awareness

4.1.9. Young Professional

4.1.10. Chapter Development

4.2. The President may replace a Chair and appoint a new Chair, subject to Board confirmation.

4.3. The President may create additional committees or appoint additional committee members as deemed appropriate reporting such appointments to the Board at the next Board meeting.


Part V – Dues

All membership dues will increase to $45.00 per year, effective 1 Oct 2013.


Part VI – Member Cancellation of a Registered Event

No refunds will be given without Board approval for program registration unless the conference is cancelled or rescheduled. Registration may be transferred to another person up to the morning of the conference.


Part VII – Revenues

All funds collected by membership dues, endorsements, partnership agreements, profit sharing arrangements, website advertisement and funds collected for social membership events will be used to promote Enrolled Agent credentials in the State of Indiana and for day to day operations of ISEA and ISEA membership functions and board members reimbursable expenses.