American Federation of Teachers

“The association has a single class of membership. Locals may establish the following special classes of membership. A) locals shall pay one half per caps on those members whose salary is less than $34,000 per year except as provided by the classes below. B) locals shall pay one quarter of the regular per cap rates on those members whose wages fall within the threshold set by aft-national for this category. C) locals shall pay one eighth of the regular per cap rates on those members whose wages fall within the threshold set by aft-national for this category. D) retirees. Such locals pay per capita dues for such members at one-twentieth the regular rate. E) locals that represent employees that are laid off, on unpaid leave, or whose appointment for the upcoming term have not yet been renewed, may place those employees on inactive status. Such locals shall pay per capita tax for such members of $2.00 per month. F) applications for special classes of membership may be made on behalf of a bargaining unit or other clearly identified group within a local. The executive board shall adopt guidelines to govern the filing and consideration of such applications. All such members shall be entitled to receive full benefits of membership.”

“The association's membership has the right to elect the members of the governing body.”

“The association's membership has the right to approve decisions of the association's governing body. All decisions of the governing body require approval by a majority of the association's membership.”

“The association's governing body does not have any committees with authority to act on behalf of the governing body.”

“The prepared form 990 is reviewed by the association's office manager/controller and treasurer before the return is filed with the irs.”

“The association's conflict of interest policy covers all of its directors and principal officers, as defined in the policy. Any director, principal officer, or member of a committee with broad authority to act on behalf of the governing body who has a direct or indirect financial interest, as defined in the policy, is considered an interested person. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors considering the proposed transaction or arrangement. An interested person may make a presentation at the meeting of the governing body, but after the presentation, he or she must leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. To ensure the association does not engage in activities that could jeopardize its tax-exempt status, each director, principal officer, and member of a committee with broad authority to act on behalf of the governing body must annually sign a statement that affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the association must engage primarily in activities which accomplish one or more of its tax-exempt purposes in order to maintain its tax exempt status. The association will also conduct periodic reviews of, but not limited to, whether compensation arrangements and benefits are reasonable, based on competent information, and the result of arm's length bargaining, and whether other arrangements with third parties conform to the association's written policies are properly recorded, reflect reasonable payments for goods and services, and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.”

“The board reviews and approves the president's salary at the annual board meeting. They base it on historical salary amounts, duties of the president, and available funds of the organization. The board makes note of its deliberation and decision in the board minutes.”

“The association makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”