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• Author: Bruce R. Hopkins
• Profession: Leading authority on the law of tax-exempt organizations
• Pages: 284-293

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offer

An “oer”is the initial step in developing a contract. Itis the extension by a person of terms and

conditions of a proposed bargain, made under circumstances where another person realizes

that his, her, or its assent to the proposal is being invited. (also Delivery).

Ofce of Employee Plans and E xempt Organizations, IRS

Within the IRS, there is an Oce of Employee Plans and Exempt Organizations, which has

oversight and auditauthority over the nation’s tax-exempt organizations.Thisoceisheaded

by an Assistant Commissioner (Employee Plans and Exempt Organizations), whi ch is the only

oneofthirteenAssistantCommissionerswhoisauthorizedintheInternalRevenueCode(IRC

§7802(b)). [EO §2.2(b); SM p. 294].

Ofce of Management and Budget

The Oce of Management and Budget (OMB) is an executive branch agency in the federal

government,whichhasasitspurposetheprovisionofassistancetothePresidentinthedis-

charge of budgetary,management, and other executive responsibilities. The OMB reviews and

approves forms promulgated by various federal agencies, including the IRS.Thisagencyalso

promulgates rules concerning the allowable (reimbursable) costs of grants,contracts,and

other agreements between agencies of the federal government and other parties, including

nonprot organizations; in this connection, the OMB has issued rules detailing the extent

to which costs related to lobbyingactivities are allowable. [EO §22.1].

Ofce of Personnel Management

The Oce of Personnel Management is responsible for the personnel management functions

of the federal government (OPM). The OPM has among its functions the administration of

the Combined Federal Campaign.[AU§5.4(b)].

ofcer

The term “ocer” is dened to mean an individual who has the duty and responsibility

to implement one or more of the policies of an organization, the policies having been

Bruce R. Hopkins’ Nonprot Law Dictionary, First Edition. Bruce R. Hopkins.

©2015 Bruce R. Hopkins. Published 2015 by John Wiley& S ons,Inc.