The Advisory Committee on Tax Exempt and Government Entities (ACT) is governed by the Federal Advisory Committee Act, Public Law 92-463. The ACT:
- is an organized public forum for discussion of relevant employee plans; exempt organizations; tax-exempt bonds; and federal, state, local and Indian tribal government issues.
- enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities.
ACT members provide observations about current or proposed IRS policies, programs and procedures, and suggest improvements through a yearly final report.
ACT members serve three-year terms. They are selected by the Commissioner of the IRS and then appointed by the Department of the Treasury. The IRS seeks a diverse group of members representing a broad spectrum of persons experienced in employee plans; exempt organizations; tax-exempt bonds; federal, state, local and Indian tribal governments. ACT members meet approximately five times a year. Members are not paid for their time or services. Members are reimbursed for their travel-related expenses to attend working sessions and public meetings, in accordance with 5 U.S.C. 5703.
The IRS requests nominations for membership on the ACT each year. Interested parties may nominate themselves or another qualified person for membership. Nominations should describe and document the proposed member's qualifications for ACT membership, including the nominee's past or current affiliations and dealings with the particular community or segment of the community that he or she wishes to represent (such as employee plans). Nominations should also specify the vacancy for which the applicant wishes to be considered. Subscribe to IRS Newswire to receive announcements.
Selected nominees must go through a clearance process before appointment by the Department of the Treasury. In accordance with Department of the Treasury Directive 21-03, the clearance process includes pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint check and security clearance.