Council on State Taxation
The Council on State Taxation is a non-profit advocacy group that lobbies for tax policies favorable to corporations with operations in multiple states or internationally. COST claims to represent at least 600 corporate members. Their state policy objective is to "promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities."
Requirements for and Benefits of Membership
In order to become members, corporations must pay the following dues: Membership dues are determined by volume of revenue. Corporations with revenue under $2 billion pay $3,000, those with between $2 billion and $25 billion pay $5,000, and corporations with revenue over $25 billion pay $7,000. Businesses involved in tax consulting or advising are prohibited from becoming members.
Benefits that members are supposed to receive include the following:
- "saving taxes as a result of the identification of tax savings opportunities"
- "efficient use of professional staff time through participation in a national network of corporate state tax professionals sharing technical knowledge"
- "resources from being a direct and indirect beneficiary of the legislative activities and advocacy of COST"
COST actively lobbies in state legislatures for tax legislation that is beneficial to its corporate members. The group describes its political activities as follows: "COST staff files amicus briefs with state and federal courts, provides testimony (oral and written) before legislative and administrative bodies, meets with state policymakers, and brings together interested members to enhance advocacy activities on targeted issues."
COST has also engaged in lobbying activities at the federal level. In 2011, COST spent $155,000 lobbying on tax issues at the federal level. 
According to its tax forms, COST spent $584,733 on Lobbying and Political Expenditures 2010. 
In 2010, COST's total revenue was $3,950,978.  Revenue Sources:
- $1,654,750- Membership Dues
- $972,673- Registration Fees
- $640,500- Online Revenue
- $286,555- Annual Conference
- $242,909- Coalition Revenue
- $64,213- Investment Income
- $58,500- Advertising Income
- $30,878- Miscellaneous Income
Compensation for COST's top officers in 2010 was as follows: 
- Douglas L. Lindholm, President/Executive Director- $321,667
- Todd A. Lard, General Counsel- $230,000
- Joseph R. Crosby, COO & Senior Director of Policy- $261,000
Officers of the organization include:
- Terrence D. Frederick, Chair
- Theodore H. Ghiz, Jr., Vice Chair
- Jeffrey L. Hyde, Treasurer
- Amy Thomas Laub, Secretary
- John J. Pydyszewski, immediate past chair
- Bobby L. Burgner, Past Chair
- Robert F. Montellione, Past Chair
- Stephen P. Olivier, Past Chair
- Douglas L. Lindholm, President
Board of Directors
Members of the Board of Directors include:
- Deborah R. Bierbaum
- Bobby L. Burgner
- Tony J. Chirico
- Susan Courson-Smith
- Terrence D. Frederick
- Meredith H. Garwood
- Theodore H. Ghiz, Jr.
- Denise J. Helmken
- Jeffrey L. Hyde
- Frank G. Julian
- Beth Ann Kendzierski
- Robert F. Montellione
- Stephen P. Olivier
- Arthur J. Parham, Jr.
- Rebecca J. Paulsen
- Richard Prem
- John J. Pydyszewski
- Frances B. Sewell
- John H. Stagmeier
- Amy Thomas Laub
- Warren D. Townsend
- Robert J. Tuinstra Jr.
- R. Paul Weatherford
- Barbara Barton Weiszhaar
- James Williams