Director of Communications
Resolution of the NJSBA Board of Trustees ICLE Sales and Use Tax
WHEREAS, The New Jersey State Bar Association (NJSBA) is a not-for-profit corporation organized under the laws of the State of New Jersey and dedicated to providing its volunteer-lawyer members with networking, educational and other professional opportunities; and
WHEREAS, on May 7, 1987, the NJSBA entered into a Revised Agreement on the New Jersey Institute for Continuing Legal Education with the New Jersey State Bar Foundation (NJSBF), Rutgers, the State University of New Jersey and Seton Hall University to form the Institute for Continuing Legal Education (ICLE) for the purpose of providing continuing legal education to members of the legal profession in the State of New Jersey; and
WHEREAS, ICLE operates as an autonomous program within the NJSBF, a not-for-profit corporation organized under the laws of the State of New Jersey; and
WHEREAS, pursuant to Paragraph 4.21 of the Revised Agreement on the Institute of Continuing Legal Education, the operations, policies and affairs of ICLE are exclusively determined and managed by its own Board of Trustees (“Board”); and
WHEREAS, it is the sense of the NJSBA Board of Trustees that ICLE did not timely inform its customers, the NJSBA and its membership of its New Jersey Sales and Use Tax collection obligations in the purchase of educational materials from ICLE outside of seminars; and
WHEREAS, the NJSBA, having only just learned of this issue, has aggressively sought to investigate and favorably resolve these sales and use tax obligations of its membership.
IT IS THEREFORE RESOLVED by the NJSBA Board of Trustees that ICLE should take immediate steps to determine the amount of use tax and interest owed by its customers, and to reimburse the interest on the use tax to any customer who submits proof of payment of outstanding use tax as a result of purchases from ICLE between January 1, 2003 through June 30, 2008, and submits such use tax payment to ICLE by July 31, 2008; and
IT IS FURTHER RESOLVED by the NJSBA Board of Trustees that ICLE take additional steps to address its accountability for the aforementioned sales tax collection obligation, including the consideration of credits to its customers for any inconvenience suffered by them.
I, Ralph J. Lamparello, Secretary of the New Jersey State Bar Association, a not-for-profit corporation, do hereby certify that the resolution appearing above is a full, true and correct copy of a resolution of the Board of Trustees of said corporation duly and regularly passed and adopted at a meeting of the Board of Trustees of the New Jersey State Bar Association, which was duly held in all respects as required by law and by the bylaws of the corporation on the 11th day of July, 2008.
IN WITNESS WHEREOF, I have hereunto set my hand as such Secretary and affix the corporate seal of said corporation this 11th day of July, 2008.
Ralph J. Lamparello, Esq.