Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 1 | THE COUNCIL OF THE IBA, THE GOVERNING BODY, DELEGATES DAY TO DAY CONTROL TO THE MANAGEMENT BOARD. THE COUNCIL HAS THE ULTIMATE AUTHORITY FOR APPROVAL OVER ANY REFERENDUMS THAT WOULD IMPACT THE ORGANIZATION. IN 2019, A TOTAL OF 657 VOTES WERE ALLOTED. REFER TO THE DISCLOSURE FOR PART VI, LINE 6. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE IBA IS A MEMBERSHIP ASSOCIATION FOR LAWYERS AND BAR ASSOCIATIONS. MEMBERS JOIN FOR A CALENDAR YEAR ON THE PAYMENT OF A SUBSCRIPTION. MEMBERSHIP IS OPEN TO BAR ASSOCIATIONS, GROUP AND INDIVIDUAL MEMBERSHIP. THE GOVERNING BODY OF THE ASSOCIATION IS ITS COUNCIL, IN WHICH CONTROL OF THE ASSOCIATION VESTS. PURSUANT TO THE ASSOCIATION'S CONSTITUTION, THE COUNCIL DELEGATES THE OVERSIGHT OF THE BUSINESS, FINANCE AND DAY TO DAY AFFAIRS OF THE ASSOCIATION TO ITS MANAGEMENT BOARD. THE COUNCIL IS COMPOSED OF THE ASSOCIATION'S OFFICERS, STANDING COMMITTEE CHAIRS, IMMEDIATE PAST OFFICERS OF THE COUNCIL AND ITS GEOGRAPHICAL MEMBER ASSOCIATIONS AND CONSTITUTE 156 MEMBERS IN TOTAL. SEE ADDITIONAL INFORMATION REGARDING THE VARIOUS GEOGRAPHIC BAR ASSOCIATIONS AND THE NUMBER OF VOTES ALLOTTED TO EACH ASSOCIATION IN THE DISCLOSURE FOR PART VII BELOW. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER ORGANIZATION SHALL BE ENTITLED TO APPOINT UP TO TWO COUNCILORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | IT IS NOT PRACTICAL FOR THE ORGANIZATION'S GOVERNING BODY TO REVIEW FORM 990 BEFORE IT IS FILED; REVIEW IS CARRIED OUT BY THE EXECUTIVE OFFICE OF THE IBA. |
| FORM 990, PART VI, SECTION B, LINE 12C | INTERNATIONAL BAR ASSOCIATION ("ASSOCIATION") BOARD MEMBERS OWE A FIDUCIARY DUTY TO THE ASSOCIATION. THIS DUTY REQUIRES THE BOARD MEMBERS TO AVOID CONFLICTS OF INTEREST AND TO ACT AT ALL TIMES IN THE BEST INTERESTS OF THE ASSOCIATION. THE PURPOSE OF THE CONFLICT OF INTEREST AND ANTI-BRIBERY POLICY IS TO HELP INFORM THE BOARD ABOUT WHAT CONSTITUTES A CONFLICT OF INTEREST OR BRIBE, ASSIST THE BOARD IN IDENTIFYING AND DISCLOSING ACTUAL AND POTENTIAL CONFLICTS, AND HELP ENSURE THE AVOIDANCE OF CONFLICTS OF INTEREST WHERE NECESSARY. THIS POLICY MAY BE ENFORCED AGAINST INDIVIDUAL BOARD MEMBERS AS DESCRIBED BELOW: 1 - BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF THE ASSOCIATION. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF THE ASSOCIATION. 2 - A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO THE ASSOCIATION AND THE BOARD MEMBER'S PERSONAL, BUSINESS OR OTHER INTERESTS. NO BOARD MEMBER MAY VOTE ON ANY MATTER IN WHICH THAT BOARD MEMBER HAS A CONFLICT OF INTEREST. ADDITIONALLY, THE MINUTES FROM THAT MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE THAT THE BOARD MEMBER HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. A BOARD MEMBER WHO IS UNCERTAIN OF A CONFLICT OF INTEREST MAY REQUEST THE BOARD TO RESOLVE THE UNCERTAINTY BY MAJORITY VOTE. 3 - ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO THE ASSOCIATION. FURTHERMORE, IT IS PROHIBITED BY THE IBA TO DIRECTLY OR INDIRECTLY PAY OR RECEIVE A BRIBE. ON A BI-ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM. |
| FORM 990, PART VI, SECTION B, LINE 15A | AT THE INSTRUCTION OF THE MANAGEMENT BOARD AN EXTERNAL FIRM OF COMPENSATION CONSULTANTS CARRIED OUT AN INDEPENDENT REVIEW OF THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. SUBSEQUENTLY THE IBA'S COMPENSATION COMMITTEE HAS REVIEWED THE EXECUTIVE DIRECTOR'S PACKAGE AND AWARDED ANNUAL INCREMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS OF THE IBA ARE AVAILABLE ON ITS WEBSITE. UPON REQUEST A PDF VERSION OF FORM 990 WILL BE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII | THE ORGANIZATION'S VOTING MEMBERS ARE DESCRIBED IN THE DISCLOSURE FOR PART VI, LINE 6 ABOVE. A FULL LIST OF THE GEOGRAPHIC BAR ASSOCIATIONS AS WELL AS THE NUMBER OF VOTES ALLOTTED TO EACH ASSOCIATION ARE AS FOLLOWS: GEOGRAPHIC BAR ASSOCIATION (NUMBER OF VOTES) AFGHANISTAN INDEPENDENT BAR ASSOCIATION (1) ANTIGUA AND BARBUDA BAR ASSOCIATION (1) COLEGIO DE ABOGADOS DE LA CIUDAD DE BUENOS AIRES (1) COLEGIO PBLICO DE ABOGADOS DE LA CAPITAL FEDERAL (1) LAW COUNCIL OF AUSTRALIA (10) AUSTRIAN BAR (6) BAHAMAS BAR ASSOCIATION (1) NATIONAL BAR ASSOCIATION OF BANGLADESH (4) BARBADOS BAR ASSOCIATION (1) NEDERLANDSE ORDE VAN ADVOCATEN BIJ DE BALIE TE BRUSSEL (3) ORDE VAN VLAAMSE BALIES (10) ORDRE FRANCAIS DES AVOCATS DU BARREAU DE BRUXELLES (3) THE BAR ASSOCIATION OF BELIZE (1) BERMUDA BAR ASSOCIATION (1) BAR ASSOCIATION OF THE REPUBLIC OF SRPSKA (1) THE LAW SOCIETY OF BOTSWANA (1) ORDEM DOS ADVOGADOS DO BRASIL (4) THE SUPREME BAR COUNCIL OF BULGARIA (5) BAR ASSOCIATION OF THE KINGDOM OF CAMBODIA (1) CANADIAN BAR ASSOCIATION (10) FEDERATION OF LAW SOCIETIES OF CANADA (10) ORDEM DOS ADVOGADOS DE CABO VERDE (1) THE LAW SOCIETY OF JERSEY (1) COLEGIO DE ABOGADOS DE CHILE (5) ALL CHINA LAWYERS ASSOCIATION (10) CAMARA DE SERVICIOS LEGALES - ANDI (1) COLEGIO DE ABOGADOS DE COSTA RICA (10) CROATIAN BAR ASSOCIATION (4) CYPRUS BAR ASSOCIATION (3) CZECH BAR ASSOCIATION (10) DANISH BAR AND LAW SOCIETY (6) BAR COUNCIL OF ENGLAND AND WALES (5) THE LAW SOCIETY OF ENGLAND AND WALES (7) ESTONIAN BAR ASSOCIATION (1) ETHIOPIAN LAWYERS ASSOCIATION (1) FIJI LAW SOCIETY (1) THE FINNISH BAR ASSOCIATION (2) CONSEIL NATIONAL DES BARREAUX (10) ORDRE DES AVOCATS DE PARIS (10) GAMBIA BAR ASSOCIATION (1) GEORGIAN BAR ASSOCIATION (4) DEUTSCHER ANWALTVEREIN (10) THE GERMAN FEDERAL BAR (10) GHANA BAR ASSOCIATION (3) GENERAL COUNCIL OF THE BAR IN GIBRALTAR (1) HONG KONG BAR ASSOCIATION (1) LAW SOCIETY OF HONG KONG (8) BUDAPEST BAR ASSOCIATION (6) HUNGARIAN BAR ASSOCIATION (10) ICELANDIC BAR ASSOCIATION (1) THE BAR ASSOCIATION OF INDIA (2) THE BAR COUNCIL OF INDIA (14) INDONESIAN ADVOCATES ASSOCIATION (PERADI) (10) IRANIAN CENTRAL BAR ASSOCIATION NATIONWIDE (4) UNION OF IRANIAN BAR ASSOCIATIONS (10) IRAQI BAR ASSOCIATION (5) LAW SOCIETY OF IRELAND (5) THE BAR OF IRELAND (2) ISRAEL BAR ASSOCIATION (10) CONSIGLIO ORDINE AVVOCATI DI ROMA (10) LORDINE AVVOCATI DI MILANO (5) THE JAMAICAN BAR ASSOCIATION (1) JAPAN FEDERATION OF BAR ASSOCIATIONS (10) THE JAPAN BAR ASSOCIATION (2) JORDAN BAR ASSOCIATION (2) KAZAKHSTAN BAR ASSOCIATION (1) THE REPUBLICAN COLLEGIUM OF ADVOCATES (4) LAW SOCIETY OF KENYA (4) KOSOVA CHAMBER OF ADVOCATES (1) KUWAIT BAR ASSOCIATION (4) LATVIAN COUNCIL OF SWORN ADVOCATES (1) LIECHTENSTEINISCHE RECHTSANWALTSKAMMER (1) LITHUANIAN BAR ASSOCIATION (2) BARREAU DE LUXEMBOURG (2) MALAWI LAW SOCIETY (1) BAR COUNCIL OF MALAYSIA (10) CHAMBER OF ADVOCATES - MALTA (1) MAURITIUS BAR ASSOCIATION (1) BARRA MEXICANA COLEGIO DE ABOGADOS AC (3) ASOCIACION NACIONAL DE ABOGADOS DE EMPRESA,COLEGIO DE ABOGADOS, AC (ANADE) (1) MONGOLIAN BAR ASSOCIATION (5) THE MONGOLIAN ASSOCIATION OF ADVOCATES (1) ORDEM DOS ADVOGADOS DE MOCAMBIQUE (1) SOCIETY OF ADVOCATES OF NAMIBIA (1) THE LAW SOCIETY OF NAMIBIA (1) NEPAL BAR ASSOCIATION (9) THE NEPAL LAW SOCIETY (1) NETHERLANDS BAR (10) THE NEW ZEALAND BAR ASSOCIATION (1) THE NEW ZEALAND LAW SOCIETY (9) NIGERIAN BAR ASSOCIATION (10) LAW SOCIETY OF NORTHERN IRELAND (1) BAR OF NORTHERN IRELAND (2) THE NORWEGIAN BAR ASSOCIATION (9) PAKISTAN BAR COUNCIL (1) THE PAPUA NEW GUINEA LAW SOCIETY (1) PARAGUAYAN BAR ASSOCIATION (4) COLEGIO DES ABOGADOS DE LIMA (10) INTEGRATED BAR OF THE PHILIPPINES (9) POLISH BAR OF LEGAL ADVISERS (10) THE POLISH BAR COUNCIL (10) ORDEM DOS ADVOGADOS PORTUGUESES (10) NATIONAL ASSOCIATION OF ROMANIAN BARS (10) FEDERAL CHAMBER OF LAWYERS OF THE RUSSIAN FEDERATION (10) INTERNATIONAL UNION (COMMONWEALTH) OF ADVOCATES (1) RWANDA BAR ASSOCIATION (1) THE FACULTY OF ADVOCATES (1) THE LAW SOCIETY OF SCOTLAND (4) BAR ASSOCIATION OF SERBIA (7) THE SIERRA LEONE BAR ASSOCIATION (1) THE LAW SOCIETY OF SINGAPORE (4) SLOVAK BAR ASSOCIATION (6) SLOVENIAN BAR ASSOCIATION (2) GENERAL COUNCIL OF THE BAR OF SOUTH AFRICA (2) THE LAW SOCIETY OF SOUTH AFRICA (10) KOREAN BAR ASSOCIATION (10) CONSEJO GENERAL DE LA ABOGACIA ESPANOLA (8) ILUSTRE COLEGIO DE ABOGADOS DE MADRID (1) ILUSTRE COLLEGI D'ADVOCATS DE BARCELONA (1) THE BAR ASSOCIATION OF SRI LANKA (3) DARFUR BAR ASSOCIATION (1) THE SWEDISH BAR ASSOCIATION (5) THE SWISS BAR ASSOCIATION (10) THE TANGANYIKA LAW SOCIETY (4) THAI BAR ASSOCIATION (10) THE LAW ASSOCIATION OF TRINIDAD AND TOBAGO (4) ORDRE NATIONAL DES AVOCATS DE TUNISIE (1) ANKARA BAR ASSOCIATION (10) THE UNION OF TURKISH BAR ASSOCIATIONS (10) UGANDA LAW SOCIETY (2) THE UNION OF ADVOCATES OF UKRAINE (1) UKRAINIAN BAR ASSOCIATION (3) UKRAINIAN NATIONAL BAR ASSOCIATION (10) COLEGIO DE ABOGADOS DEL URUGUAY (2) AMERICAN BAR ASSOCIATION (9) THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK (1) VIETNAM BAR FEDERATION (9) THE LAW ASSOCIATION OF ZAMBIA (1) LAW SOCIETY OF ZIMBABWE (1) |
| FORM 990, PART XI, LINE 9: | OPENING BALANCE SHEET RESERVE AT 2018 B/S RATE 1,569,370. 2019 SURPLUS AT B/S RATE 79,886. |
| FORM 990, PART XII, LINE 1A: | ACCOUNTING METHOD: THE FINANCIAL STATEMENTS HAVE BEEN PROPERLY PREPARED IN ACCORDANCE WITH UNITED KINGDOM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. |
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