Specialty practice

Non-Profit & Exemption

Keeping your organization in compliance and filed on time, so exemption status and funding are never at risk.

Who this is for

Public charities, private foundations, and organizations applying for or maintaining tax-exempt status.

What we handle

Form 990 series

990, 990-EZ, and 990-PF prepared as a public document — because that is what it becomes.

Exemption applications

Forms 1023 and 1024, prepared with the narrative and budgets the IRS actually wants to see.

Public charities

Public support testing tracked annually, so a shortfall does not become a reclassification.

Private foundations

Minimum distribution requirements, excise tax, and self-dealing rules monitored throughout the year.

Unrelated business income

Identifying UBIT exposure and filing Form 990-T when activity crosses the line.

State-required audits & reviews

Charitable solicitation registration, annual state filings, and the audit or review threshold each state requires as revenue grows.

Questions we get

Our 990 is public. Does that change how it should be prepared?

Yes. Donors, grantmakers, and journalists read it. We prepare it to be defensible and to present the organization well.

What happens if we fail the public support test?

The organization can be reclassified as a private foundation, which brings excise tax and distribution requirements. We monitor the ratio annually so it does not surprise you.

We earn revenue from a side activity. Is that a problem?

It may generate unrelated business income tax. It is manageable — but it needs to be identified and reported, not ignored.

One of nine tax practices at FLT

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