Citizens for Tax Justice

“Citizens for tax justice (ctj) has a resource sharing agreement with institute on taxation and economic policy (itep) in which ctj reimbureses itep for staff time itep employees incur carrying out the programming of ctj and other shared expenses. Personnel costs related to this arrangement are included with management fees on the statement of functional expenses. Total costs incurred under this agreement were $140,134 for 2022.”

“The form 990 is prepared by outside accountants and is reviewed internally by the executive director for accuracy. A copy of the return is then provided to each board member, prior to filing with the irs.”

“The conflict of interest policy is distributed annually to all directors, officers and members of board committees. All covered individuals sign an annual aknowledgement that they have received a copy of this policy, understand it, and agree to abide by its terms. Whenever a director, officer, or committee member becomes aware of a potential conflict of interest, whether financial or otherwise, he/she makes the situation known to the board or committee and provides all facts material to understanding the nature and scope of the conflict, including whether the interested person believes his/her ability to make an independent decision based solely on the best interest of the corporation has been compromised. If the interested person involved does not make this disclosure, another director or committee member with knowledge of the potential conflict retires from the meeting and does not participate in the final discussion and voting on the existence of the conflict. If a conflict is found to exist, the interested person may be invited to provide any relevant information that could be of use to the board making its decision but does not participate in the final discussion and voting regarding the transaction.”

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