TEI’s By-Laws provide five categories of membership: full membership, associate membership, student membership, emeritus membership, and honorary membership. TEI’s Board periodically reviews the Institute’s membership criteria. The current membership criteria are set forth below.
- Full membership: Full membership in the Institute is open to individuals not engaged in a public tax practice who are employed on a continuing basis by corporations and other profit-oriented businesses in an “executive, administrative, or managerial capacity” in the tax function. Full members need five years of experience, or equivalent experience. The five-year experience requirement is a proxy for the term “executive, administrative, or managerial capacity” in the By-Laws. This interpretation, which has been endorsed by the Institute’s Board of Directors, flows from the view that virtually everyone who has five years of experience has “project management” experience, which is sufficient.
- Associate membership: Associate membership in the Institute is limited to individuals who would qualify for full membership except they have not attained the length of service necessary to satisfy the five-year experience requirement. Associate membership automatically converts to full membership status once the associate member accumulates the years of experience necessary to attain full membership.
- Student membership: Student membership in the Institute is limited to individuals who are enrolled full-time in undergraduate or graduate programs that provide an appropriate foundation for a career in taxation. Such degree programs may include, but are not limited to, accounting, law, masters of science in taxation, or taxation LL.M.s. Student members may not be employed full-time in any tax-related position. It is permissible, however, for a student member to hold a paid or unpaid internship in a tax-related position, including with a firm engaged in a public tax practice, so long as the position is limited in duration and coincides with the student member’s degree program (for example, a summer internship with a CPA firm or corporate tax department in between academic years).
- Emeritus membership: Emeritus membership in the Institute is available to members or former members who have retired from qualifying employment and who are not otherwise gainfully employed.
- Honorary membership: Honorary membership in the Institute is conferred by the Board of Directors upon persons who have rendered conspicuous service in the field of tax administration and/or the activities of this Institute.