Tax services for nonprofits.

Compliance, planning, and advisory for every tax obligation your organization carries.

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18+

years of nonprofit-exclusive practice

500+

nonprofit clients served

60+

nonprofit professionals

95%+

client retention rate

What tax services cover.

Han Group’s nonprofit tax practice spans five service areas. Most organizations engage across several simultaneously, since the filings and compliance requirements overlap throughout the year.

Form 990 preparation & filing.

Form 990 preparation
& filing.

The annual information return is the most visible document your organization files. We prepare Form 990 and 990-PF filings with attention to schedule accuracy, narrative disclosures, and public presentation. For organizations that prepare draft returns internally, we provide review and refinement before filing.

Form 990 Preparation & Filing

Unrelated business income tax.

Revenue-generating activities require careful evaluation to determine whether they trigger UBIT obligations. We assess exposure for new and existing activities, prepare Form 990-T filings, and analyze the distinctions that determine tax treatment: sponsorship versus advertising, royalty arrangements, rental income, and debt-financed investment income.

Unrelated Business Income Tax
State & multi-state compliance.

State & multi-state compliance.

Nonprofits with operations, employees, or fundraising activity in multiple states face a layered set of filing and registration requirements. We handle charitable registrations and renewals, state income and franchise tax filings, sales and use tax exemption maintenance, and nexus analysis for organizations expanding into new jurisdictions.

Nonprofit Tax Compliance

Tax planning & advisory.

The tax implications of organizational decisions belong in the decision itself, while the terms can still change. We advise on the tax consequences of new programs and revenue streams, entity structure and reorganization planning, joint venture considerations, and private foundation compliance including distribution requirements and excess benefit transaction review.

Tax Planning
Tax planning & advisory.
Compensation & governance disclosures.

Compensation & governance disclosures.

Executive compensation and governance practices at nonprofits receive increasing public, regulatory, and media attention. We provide compensation analysis and benchmarking, prepare reasonableness documentation to support the positions taken, and align governance policy disclosures with actual organizational practice.

This scope includes related party transaction review and conflict of interest policy implementation, both of which affect how the organization’s governance presents on its Form 990 and under outside examination.

One conversation covers the full picture.

Most organizations need more than one of these services simultaneously. A partner can map the full scope in a single conversation.

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Tax work in the public record.

Every Form 990 is available for anyone to read. Every disclosure carries weight with the funders, regulators, and board members whose names are on the filing. Han Group prepares nonprofit tax work with that reality at the center.

Positions taken before deadlines.

New activities, revenue changes, and governance decisions are reviewed for tax implications as they happen. By the time a filing deadline arrives, the positions have already been taken and documented.

Attention on real consequences.

Attention concentrates on the positions and disclosures that carry real consequence: compliance risk, regulatory exposure, and how the organization is perceived by anyone reading the return. A nonprofit tax filing is a strategic document, not a data-entry exercise.

Every nonprofit tax distinction.

The realities that make nonprofit taxation its own discipline: distinguishing sponsorships from advertising, evaluating unrelated business income across revenue streams, navigating multi-state filing obligations, managing the line between grants and contributions, and preparing compensation disclosures that withstand scrutiny.

Your 990’s full readership.

The Form 990 is prepared for its full readership: board members reviewing it before signing, funders evaluating stewardship, regulators testing compliance, and prospective donors forming a first impression of the organization’s financial management.

Decided before the deadline.

When a tax question surfaces that could affect the organization’s public filing, it is identified and resolved well before the deadline. Leadership decides how to address it, not the calendar.

From filing review to year-round advisory.

01

Filing history review.

We review prior returns, identify positions taken in previous years, and assess the organization’s current compliance profile before recommending changes.

02

Risk & exposure assessment.

We evaluate current tax exposure across UBIT activity, multi-state obligations, compensation arrangements, governance disclosures, and any structural changes since the last filing cycle.

03

Engagement scoping.

We determine which tax services the organization needs for the current year and on an ongoing basis, scoped to actual complexity rather than a standard checklist.

04

Calendar & timeline.

We establish filing deadlines, extension strategy where appropriate, and the review cadence between the organization and our team throughout the year.

05

Year-round advisory.

Tax questions are addressed as organizational decisions arise. The relationship is continuous, not annual.

Built for the mission.

Han Group LLC was founded on a deliberate choice: serve nonprofits exclusively. Eighteen years later, that choice is the whole practice, led by eight partners. Our work is technical. Our approach is human.

About Han Group

Explore tax services in depth

Learn more about our tax services and find the right approach for your organization’s filing obligations..

Form 990 preparation & filing.

The annual information return that defines your organization’s public financial profile, prepared with its full readership in mind.

Unrelated business income tax.

Analysis and filing for revenue-generating activities that may trigger UBIT obligations.

Nonprofit tax compliance.

State charitable registrations, multi-state filings, sales tax exemptions, and nexus analysis for organizations operating across jurisdictions.

Tax planning.

Proactive advisory on the tax consequences of new programs, revenue streams, structural changes, and organizational growth.

The latest from Han Group.

Published perspective and upcoming programming for nonprofit finance leaders.

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Our offices.

Han Group serves nonprofits nationwide. Four offices anchor our practice: Washington DC, McLean VA, Stafford VA, and New York NY.

Washington, D.C.

1020 19th Street NW, Suite 800

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McLean, VA.

1750 Tysons Blvd, Suite 1500

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New York, NY.

One Liberty Plaza, 165 Broadway, 23rd Floor

View Our New York Office

Stafford, VA.

800 Corporate Drive, 3rd Floor

Your mission deserves a tax advisor built for the sector.

Your Form 990 is a public document read by funders, watchdogs, and journalists. A partner can review what yours currently discloses and where the exposure sits.

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Frequently asked questions.

Most tax-exempt organizations have an annual IRS filing requirement, but the appropriate Form 990-series return depends on the organization’s size, type, and activities. Organizations with gross receipts normally of $50,000 or less may generally file Form 990-N (e-Postcard). Organizations with gross receipts under $200,000 and total assets under $500,000 may generally file Form 990-EZ or Form 990, while organizations meeting or exceeding either threshold generally file Form 990. Private foundations file Form 990-PF regardless of financial size.

Form 990 may also require additional schedules depending on the organization’s activities and circumstances, so the filing can extend well beyond the core return. Organizations with $1,000 or more of gross income from an unrelated trade or business generally must also file Form 990-T, in addition to their applicable annual Form 990-series return. State filing requirements vary by jurisdiction and may include additional tax, charitable registration, and other compliance filings.

UBIT applies when a tax-exempt organization generates income from a trade or business activity that is regularly carried on and not substantially related to its exempt purpose. Common triggers include advertising revenue, certain rental income, and debt-financed investment income. Sponsorship income is generally excluded, but the distinction between sponsorship and advertising requires careful analysis on a case-by-case basis.

State requirements vary significantly. Organizations with employees, offices, or significant fundraising activity in multiple states may face charitable registration requirements, state income or franchise tax filings, and sales tax obligations. A nexus analysis identifies which states require filings and helps the organization stay ahead of compliance deadlines before they become penalties.

Form 990 requires detailed disclosure of compensation for officers, directors, trustees, key employees, and certain highly compensated employees. Organizations should maintain appropriate documentation supporting how executive compensation is established, including applicable approval and comparability processes.

Compensation can also have tax implications beyond Form 990 disclosure. Under Internal Revenue Code Section 4960, certain tax-exempt organizations may be subject to an excise tax on remuneration exceeding $1 million paid to a covered employee, as well as certain excess parachute payments. Changes effective for tax years beginning after December 31, 2025, expanded the covered-employee rules.

Because Form 990 is publicly available, executive compensation is also one of the areas that can receive significant attention from stakeholders and the public.

Common signals include growing unrelated business income activity, expansion into new states, increasingly complex organizational structures or transactions, executive compensation questions, foreign activities, related organizations, or additional Form 990 schedules and filing requirements. A nonprofit may also benefit from specialized tax expertise when its current preparer does not routinely work with nonprofit-specific tax rules.

As an organization grows and its activities become more complex, its Form 990 reporting often becomes more complex as well. The return includes numerous schedules addressing matters such as public support, compensation, foreign activities, grants, tax-exempt bonds, transactions with interested persons, and related organizations when applicable.

Yes. We review draft returns prepared by internal staff or prior preparers, assessing schedule accuracy, narrative disclosure quality, public presentation, and compliance with current reporting requirements. This is a common engagement path for organizations transitioning to a new tax advisor or seeking independent review before filing.