NAEA Bylaws Amendments &
Voting Results

During its September 22 board meeting, NAEA’s Board of Directors voted to put forth bylaws amendments. The voting results were announced on December 19, 2023. The approved changes include the elimination of the 30-hour CE requirement for NAEA membership, dual membership requirement, and the allowance of NAEA to establish chapters. Amendments will take effect September 1, 2024. More information about these changes will be shared in the coming months. 

Review the bylaws amendments:  

IMPORTANT NOTE: These amendments are being presented and voted on separately.

For example: if the amendments to create chapters pass, but the one to remove the dual membership doesn’t, then the bylaws provisions in Article IV that pertain to dual membership will remain. This is why they are being presented by issue with only the items that pertain to that issue amended in the bylaws article presented.

The proposed changes are not contingent upon one another and the membership can vote to adopt all, none, or a combination of these amendments. 

A Special Message From NAEA President Leachmoore, EA

Bylaw Amendment FAQs

View the updated FAQs on NAEA’s Bylaws Amendments on the slideshow below.

Proposed Chapter and Affiliate Structures

To learn more, please review the following presentations outlining the proposed new chapter and the affiliate structures. Please note: these are in draft form and may be subject to change based on member feedback, emerging information, and outcomes of board decisions.

Timeline of Proposed Changes

Governance + Bylaws Changes Timeline (Website)

Frequently Asked Questions

Will there be any continuing education requirements for NAEA members?

NAEA members who are active enrolled agents will still have to meet the IRS continuing education requirements. They will still be required to get 72 hours of CE every three years, with a minimum of 16 hours per year, and two credits of ethics each year.  

Why is the NAEA Component Structure Task Force proposing changes to the NAEA and affiliates model?

  • The current affiliate structure is not working in many areas.  
  • It’s been difficult to recruit new volunteer leaders, an essential part of the current affiliate structure.  
  • Member engagement, member services, and member value vary widely among the state affiliates.  
  • We need to adapt to the changing needs and interests of our members.  
  • People want choices and options that best meet their needs. They don’t want to pay for something that is not providing value or is not of interest to them.  
  • Member numbers have been steadily falling for many years, and we need to remove the barriers to entry for membership in the states and NAEA.  
  • Additional engagement opportunities for members who don’t live in active, affiliated geographies.  

What is a state affiliate?

  • State affiliates will continue to operate as they do now, but NAEA members will no longer be required to be a member of a state affiliate unless they choose to do so. State affiliates may need to undergo bylaws changes to remove the dual membership requirement in their bylaws as well. A state affiliate will maintain its separate incorporation and continues to be bound by all nonprofit laws and reporting regulations.State affiliates will also continue to maintain a chartered relationship with NAEA and will continue to work with NAEA to support all members. The state affiliate would be responsible for all administrative and operational functions.

What is a chapter?

  • An affiliate would dissolve their current incorporation and become a component of NAEA. This eliminates the need for a separate governance structure.  
  • There will be no separate chapter dues.
  • The chapter is funded by the affiliate’s reserves, net profits from events, and the annual NAEA budget.
  • There would be no dual membership, but a member would be a member of the chapter based on geographic region unless the member opts into a different chapter.  
  • NAEA would provide all operational, administrative, and support services so state/local efforts could be focused on member engagement and member services. Committees, programming, and engagement would be led by local volunteers and supported by NAEA.
  • The chapter will not need bylaws or a board of directors. A local leadership committee or project/special interest group committees would drive member engagement.  
  • The chapter would not need to maintain IRS CE approval, a website, a database, marketing/communications software, or be required to file tax returns.  

What is a special interest group (SIG)?

  • Virtual ‘meeting place’ for members on a particular topic (e.g., digital assets, energy credits, new EAs to the profession)  
  • SIGs do not have to be in a geographic region; they can span the whole NAEA membership.  

Will there be a dues increase for all members?

  • There will be no increase in the first year beyond the regular annual increase. There could be possible nominal increases needed in the future to support additional member programs and activities. Dues are determined each year by the NAEA Board of Directors through the annual budget process.


We strive to create an NAEA structure such that all members receive more services, more efficiently, and with more engagement than the current structure can deliver. After years of declining membership, NAEA’s Board of Directors created the Component Structure Task Force in 2022 to:   

  • Identify if there are structural or governance issues contributing to membership losses.  
  • Evaluate NAEA’s membership requirements to identify potential barriers to entry and membership retention risks.  
  • Explore and recommend potential governance models to encourage membership growth and improve member service and engagement on all levels, as well as provide a sustainable model for long-term growth.  
  • Find ways to serve members in unaffiliated states or foreign countries.  

 The Task Force has identified these barriers to entry and retention risks:

  • The annual 30-hour CE requirement to maintain NAEA membership.  
  • The dual membership requirement between NAEA and the state affiliates.  
  • The inconsistencies in member service and engagement at the state and local levels.  

 What recommendations were presented to the board?  

  • The elimination of the annual 30-hour CE requirement.
  • Removing the dual NAEA/state membership requirement.
  • A three-pronged approach to a structural change to address the various needs of all affiliated and unaffiliated members:
    • Support independent affiliates.
    • Establish NAEA chapters.
    • Create special interest or geographic groups (SIG) as new communities of NAEA.

At the May 19, 2023 meeting, the board voted to send these proposed amendments to the bylaws and governance committee. These amendments were approved to be sent to the members at the Sept. 22, 2023 Board of Directors meeting.

Component Structure Task Force

Chair: Gary Anspach, EA 

 Vice Chair: David Tolleth, EA 


Terry Durkin, EA
Lonnie Gary, EA
Lynn Jacobs, EA
Bob Kerr, EA
Michelle Lonsway, EA
Jill Ping, EA

Join the Discussion

We have created a new discussion thread on the NAEA Member Web Board to provide a place for members to share feedback, ask questions, and converse about the proposed bylaws changes.  We have also scheduled a series of town hall meetings for you to learn more about why these changes are being recommended and how this will impact your membership.