CORPORATE MEMBERSHIP

COST membership is exclusive; only multi-state companies that are not engaged in the business of tax advising or consulting may apply for membership.  If elected to membership, the applicant hereby subscribes to and agrees to be governed by the bylaws and rules established by the COST Board of Directors.  The applicant affirms that it qualifies under the following bylaw provision pertaining to membership:

ARTICLE II
Membership
Section 1.         Eligibility and Renewal - Any business entity, including but not limited to C or S Corporations, general or limited partnerships, Limited Liability Companies or Partnerships and joint ventures, which is not primarily engaged in (1) the business of preparing tax returns for corporate taxpayers, (2) advising and/or consulting for profit in any aspect of corporate taxes, or (3) the selling for profit of tax related services to corporate clients; shall be eligible for membership, upon approval for admission by the Board of Directors of the Corporation.

COST membership is on a company basis rather than an individual basis.

Application Process and Membership Eligibility
 
  • Please complete all items on this application.
  • Dues will be prorated, beginning the next succeeding quarter after approval by the Board of Directors. Dues will be billed annually thereafter.
  • Any business entity, including  but not limited to C or S Corporations, general or limited partnerships, limited liability companies or partnerships and joint ventures, which is not primarily engaged in the business of preparing tax returns for corporate taxpayers, advising and/or consulting for profit in any aspect of corporate taxes, or the selling for profit of tax related services to corporate clients, shall be eligible for membership upon election by the Board.
  • Membership shall be by majority vote of the Board of Directors of the Corporation who shall have the right to refuse and/or accept any application for membership for any reason it shall deem sufficient.


Membership Dues Structure

 Annual Revenue  Dues Rate
 Less than $2 Billion  $3,000
 $2 Billion - $25 Billion  $5,000
 Over $25 Billion  $7,000


*Annual revenues are based on all affiliates served by the corporate tax department.

If you have questions regarding membership or the application process, please contact Judy Slotnik.

 


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