ARTICLE I – NAME, PRINCIPAL OFFICE, PURPOSE, AND RESTRICTIONS
The name of this organization is the Oklahoma Society of Enrolled Agents, Inc. (Society). The Society is an affiliate of the National Association of Enrolled Agents, Inc (NAEA). The Society is a nonprofit corporation established under the laws of the State of Oklahoma.
1.02: PRINCIPAL OFFICE
The Board of Directors (Board) may select a location for the principal office of the Society.
The purposes of the Society include:
a. Advancing and improving all aspects of the profession of Enrolled Agents (the profession) through meetings, communications, publications, education, and other programs and activities;
b. Articulating and advocating the needs and interests of the profession before legislative, administrative, and judicial branches of federal government;
c. Cooperating on behalf of the profession with persons and businesses directly, and through their organizations, in matters involving the business and governmental affairs of the profession;
d. Promulgating policies and activities for the betterment of all those individuals involved in some aspect of the profession;
e. Providing assistance to legislators and government agencies by explaining and clarifying proposed governmental actions that will have an impact on clientele of Enrolled Agents. 1.04: RESTRICTION
All policies and activities of the Society shall be consistent with:
a. Applicable federal, state, local antitrust, trade regulation, or other legal requirements; and
b. Applicable tax exemption requirements.
ARTICLE II – DEFINITIONS AND PARLIAMENTARY AUTHORITY
2.01: LOCAL CHAPTERS
“Local Chapter” is a group formed within a specific geographical area in the State of Oklahoma. Such chapters shall be governed by the Bylaws of the Society. Members of a local chapter must be Members of the Society and NAEA.
2.02: CIRCULAR 230
“Circular 230” means the United States Treasury Department Circular 230, Title 31 Code of Federal Regulations Subtitle A, Part 10, as amended.
“Member” shall refer to Members and Members Emeritus.
Any reference to the time a notice is given or sent in these bylaws means the time a written notice by mail is deposited in the US mails, postage prepaid; the time any other written notice is delivered to a common carrier for transmission; the promulgation of the notice by electronic means; or any combination of these means which ensures full distribution. The official time shall be the last time of promulgation.
2.05: PARLIAMENTARY AUTHORITY
Unless otherwise specified in these bylaws, the rules contained in the current edition of Robert’s Rules of Order (Revised) shall govern the Society in all cases to which they are not inconsistent with the laws of the State of Oklahoma.