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The Institute, founded in 1976, is a 501(c)(3) non-profit educational association serving over 6000 members representing approximately 1200 corporations, firms, or taxpayers throughout the United States and Canada. It is the only professional organization that educates, certifies and establishes strict codes of conduct for state and local income, property and sales & use tax professionals who represent taxpayers (government officials or organizations do not qualify for membership). The Institute provides outstanding educational opportunities for its members tailored to their professional needs. Professional designation programs in income, property and sales tax leading to the CMI designation (Certified Member of the Institute) are also available to members who satisfy the educational, experience and examination requirements. The Institute is dedicated to uniform and equitable administration of income, ad valorem, and sales & use taxes, to minimizing the cost of tax administration and compliance, and to a high degree of professionalism. Members are expected to adhere to a strict Code of Ethics and Standards of Professional Conduct. IPT members represent the spectrum of business and industry sectors of all sizes - from small firms to most Fortune 500 companies. What they share is a dedication to excellence and a desire to further professionalism and cooperation within the tax profession.