Global Compliance FAQ

No. According to the Bylaws of Toastmasters International, Article XII: Districts, Section 3 (e) Legal Status of Districts, Divisions, and Areas, Toastmasters International does not permit regions, districts, divisions or areas to create their own legal entities because this would  jeopardize our non-profit status.

Yes. The organization provides up to 2 million in general liability insurance for all qualified Toastmasters club and district events, and meeting sites around the world. Please see the Liability Insurance page for more information.

Toastmasters International is registered in the United States as a 501(c)(3) non-profit corporation.  Its EIN (Employer Identification Number) is 95-1300076.

Yes, Toastmasters is registered for VAT/GST in other countries.

The countries listed on the Global Compliance webpage are those where research has been conducted and analyzed. If you do not see your country listed, you may contact Treasury & Compliance for questions but please know this is an ongoing project and new countries will be added as research is completed and analyzed.

Please send your request with any required supplier forms to Treasury & Compliance.

Please send your exempt certificate to TaxQuestions@Toastmasters.org to confirm. These corporates can provide TI with the GST/VAT Certificate, we approve it and confirm and document the details. Then the New Clubs or Membership team (depending on new or renewal situation), will provide an updated invoice to the corporation without the GST/VAT included. The corporation will then be required to manage any further tax requirement

International tax rules are evolving as countries around the world are taxing non-resident businesses to level the competitive online landscape and to protect in-country businesses who are subject to these taxes. In recognition of this trend, Toastmasters is proactively researching tax and compliance requirements worldwide.

Toastmasters International provides as much advance notice to clubs as possible after it learns from our third-party tax consultants that GST/VAT is applicable in a particular country.

Third-party tax consultants are researching tax jurisdictions around the world to determine if VAT/GST is required to be charged, and if so, which products it applies to. As this research identifies additional countries where VAT/GST applies, the organization will charge these taxes as required by law.

Toastmasters International is already registered as a GST/VAT entity in those countries where these taxes are currently collected. GST/VAT will be collected at the time of each order. The organization utilizes a third-party company that files the necessary returns and remits GST/VAT to the appropriate country’s government agency.

Our tax consultants have researched local VAT/GST laws and have confirmed which of Toastmasters International’s products are subject to tax. In some countries, GST/VAT applies to membership dues. In these countries, membership dues remain at $60 USD every six (6) months and the GST/VAT is a separate charge at check out, in addition to membership dues, that does not impact the actual cost of membership dues. VAT/GST is not a fee assessed by Toastmasters, rather it is imposed by individual countries and remitted to their governmental agency.

International shipments may incur additional taxes, duties, tariffs, or fees on top of the sales tax that is collected at time of purchase. While sales tax is collected by Toastmasters International at the time of purchase, the application of shipment duties and taxes is determined by the importing country when the package crosses into its borders. Shipment method may impact what additional fees are placed on international shipments. Toastmasters International cannot estimate or collect import fees at the time of purchase, and you may be responsible to pay any import fees directly to the customs agency upon delivery of your ordered items.

Direct legal questions to legal@toastmasters.org and financial questions to financequestions@toastmasters.org. Tax and Compliance questions to taxquestions@toastmasters.org.

No. Applicable VAT/GST taxes are charged at the time of order and collected by Toastmasters International. All tax filings are the responsibility of Toastmasters International.

GST/VAT laws are country specific. Members will be charged GST/VAT based on their address of record and the tax laws applicable to their country, not that of their club(s).

Toastmasters International only charges VAT/GST on membership dues paid to World Headquarters. Additional club fees billed locally are subject to the club’s local laws and regulations as appropriate but are not tracked or assessed by Toastmasters International.

Toastmasters International is registered and has the appropriate VAT/GST numbers for each country in which it charges taxes. The VAT/GST numbers assigned to the organization are only authorized to be used by Toastmasters International and not clubs, areas, Divisions, or Districts. Toastmasters International remits VAT/GST tax to the appropriate government while using this VAT/GST number. 

VAT is collected by Toastmasters International at the time of order and a receipt is provided at that time to show tax paid. The organization utilizes a third-party company that files the necessary returns and remits VAT to the appropriate government agency.

Speechcraft is considered an educational product for tax purposes.

There is no limit to the amount of funds a club may have in its bank account, but there are limits regarding annual revenues.

According to Protocol 8.2, Section 1 D, it states that at least 1/3 of a club’s total annual revenues must come from dues paid by members to World Headquarters; the remaining 2/3 of revenue may come from alternate sources, such as fundraising.

For example, if a club has 20 members each paying in membership dues every six months, then it has collected $1,800 in revenues from Toastmasters membership dues (20 members X $60 X 2 yearly payments). Therefore, it could bring in an additional $3,600 in revenue from other sources.

A club can use the following options to manage its funds:

• A designated club officer may open a personal checking account at a bank, which the club may use during the club officer’s term. The account should be expressly used for club funds and must not be co-mingled with personal funds.
• The club treasurer can use a physical lockbox to store club funds and pass it along to the next treasurer after each term.

If your club is sponsored by a company or organization, that company or organization may supply and manage funds in a bank account on behalf of the club.

Documents to keep indefinitely:

• Club Constitution for Clubs of Toastmasters International
• Addendum of Standard Club Options
• Membership applications
• Club policies
• Club charter (i.e. Forms 1-5)
• Distinguished Club Program performance reports
• Meeting minutes and attendance records
• Club rosters
• 501(c)(3) Employer Identification Number (EIN) Assignment Letter (For US Clubs only)

Up to 7 Years:

• Cancelled checks
• Bank statements
• Financial statements
• Journals
• Audits

Up to 3 Years:

• Internal reports (including officer and committee reports)
• Routine correspondence

The following important documents may answer your questions:

• District Administrative Bylaws
• Bylaws of Toastmasters International
• Toastmasters International Policy and Protocol
• Club Leadership Handbook
• Use of Club Funds