TEI Confers Honorary Membership to C.N. Sandy Macfarlane

In accordance with TEI’s award guidelines, and as the Institute’s Senior Vice President, it is my privilege to endorse the nomination for C.N. (Sandy) Macfarlane to receive Honorary Membership in TEI. Sandy has served the TEI with distinction since 1993 and was the Institute’s International President from 2015-2016. Sandy finished his career as Vice President and General Tax Counsel for Chevron Corporation in 2021 and is an emeritus member of the San Francisco Chapter.  

The San Francisco Chapter’s nomination letter details Sandy’s numerous contributions to the Institute (attached). As described in that letter, Sandy played an active role in the San Francisco Chapter, having assumed the role of Treasurer, Secretary, First Vice President, Senior Vice President, President, and Chapter Representative from 2000 through 2012. Further, Sandy served as Region 8’s Regional Vice President (2010-2011) and as an Executive Committee member from 2010 to 2016. He became the Institute’s International Treasurer (2012-2013), International Secretary (2013-2014), International Senior Vice President (2014-2015), and International President (2015-2016). Since then, he has continued to serve on the TEI Board of Directors and Advisory Committee as a Past International President. As an officer of the Institute, Sandy has also served on the Internal Affairs Committee (2014-2018), the Investment Committee (2013-2014), and the Nominating Committee (2014-2017).

Besides these leadership roles, Sandy took an active part and significantly contributed to several of TEI’s standing committees, including the Corporate Tax Management Committee (1998-2001); the U.S. International Tax Committee (1994-1998); the IRS Administrative Affairs Committee (2017-present); the IRS Compliance Assurance Process Subcommittee (2017-present); and the Tax Reform Task Force (2010-present).  

I had the honor of serving on Sandy’s Executive Committee during his presidency. His year, themed “Building for the Future,” addressed critical initiatives such as developing and implementing value-added programs and initiatives for TEI’s emerging tax professionals; developing an integrated, three-year membership recruitment and retention strategy; determining how TEI could better serve its members outside of North America; strengthening the linkages among chapters, regions, and the Institute through periodic communications; identifying the needs, wants, and expectations for TEI’s web capabilities; analyzing the Institute conference pattern; and assessing and updating TEI’s investment guidelines and TEI portfolio performance. The recommendations resulting from these initiatives continue to this day as cornerstones for the Institute’s operations and strategy.      

Many of these initiatives are still important to the Institute today and I plan to incorporate them into my goals and objectives during my term as TEI International President; but Sandy’s value to TEI was even more than what he did and accomplished, it was HOW he did it. Through selfless leadership, he provided a guide to how the members should and could contribute to TEI. He made service in TEI leadership a destination to which many saw value and he made it a fun and worthwhile experience. He set an example for all TEI leaders to follow.

As this and the San Francisco Chapter letter detail, Sandy has demonstrated extraordinary commitment to TEI and has made a lasting impact on his fellow professionals. He has consistently exhibited decorum, respect, and selfless dedication to the Institute. I wholeheartedly endorse the Chapter’s nomination. Please forward this nomination to the TEI Awards Committee and Board of Directors for approval so we may present him with honorary membership at the 72nd Midyear Conference in March 2022.