Center for Taxpayer Rights

“Board of Directors member Leslie Book is the successor author of the Thompson Reuters treatise IRS Practice & Procedure. As part of Prof Book's responsibilities to update the treatise, he enters into private contracts with subject matter experts, including Center President and Board Member Keith Fogg, who is Treatise Principal Consulting Author. Prof. Fogg receives annual compensation directly from Prof Book for updating and drafting work. Further, Profs Book and Fogg are members of and authors for Procedurally Taxing, LLC, a daily blog published by Tax Analysts on tax procedure and administration issues.”

“The Form 990 and all accompanying schedules are shared with each member of the Board of Directors. They review and approve the Form 990 and schedules before the President signs the return. The return is filed with the unanimous consent of the directors.”

“Once a year, in conjunction with the Annual Meeting of the Board of Directors, each Board member reviews the Conflict of Interest policy and discloses any potential or actual conflicts. Disclosures of conflicts are shared with the executive committee and it determines if any recusals are warranted on specific voting matters, in accord with the conflict of interest policy.”

“The Board creates a committee of independent board members to recommend compensation for the Executive Director and Deputy Director. The committee identifies comparable positions and salaries in other similarly-sized 501(c)(3) entities and makes a recommendation for the Executive Director's and Deputy Director's compensation package, which is then voted on by the board, excluding the Exec Director or Deputy Director if serving as a member of the board, who would be recused from the process. The most recent review occurred in 2024. For other key employee and non-executive positions, the Executive Director researches and recommends comparable salaries to the Board as part of the annual approval of the operating budget, along with periodic budget updates.”

“The Center makes its governing documents, conflict of interest policy, and financial statements available upon request. The Center will generally provide electronic pdf versions of these documents at no charge. It may charge a fee for postage and handling if hard copies are requested.”

“Other Changes in Net Assets: Adjustment for release of TY 2024 restricted grant funds (-212,593) and for grant funds received in TY 2024 restricted for expenditures in TY 2025 (395,587), and adjustment for 50% meals expense not allowed (-283).”