Nonprofit tax planning services.
Proactive tax strategy that addresses exposure before filing season, not during it.
18+
years of nonprofit-exclusive practice
500+
nonprofit clients served
60+
nonprofit professionals
95%+
client retention rate
Strategy before the transaction closes.
We advise on the tax consequences of new programs, revenue streams, entity restructuring, and major organizational decisions while options are still open. The scope includes private foundation compliance, joint venture considerations, and compensation arrangements with governance implications.
What filing season cannot answer.
Most nonprofit tax work follows a compliance rhythm: prepare the 990, meet the deadline, move on. That rhythm works until the organization faces something its filing calendar does not anticipate. A new revenue stream that may trigger UBIT. A potential merger with another organization. A major asset disposition with tax consequences nobody evaluated in advance. Organizations that only think about tax at filing time discover these questions after the fact, when options for addressing them have already narrowed.
Board treasurers and executive directors increasingly expect their financial partners to raise tax questions while there is still room to act on them. That shift from reactive compliance to proactive planning is what this service is built to support.
Tax implications of new programs & revenue streams.
Before a new program or revenue-generating activity launches, we evaluate whether it creates UBIT exposure, changes the organization’s filing obligations, or affects its tax-exempt status. The evaluation happens while there is still room to structure the activity differently if the tax consequences warrant it.
Entity structure & reorganization planning.
Mergers, acquisitions, reorganizations, and the creation of affiliated entities all carry tax implications that should be evaluated before the transaction is final. We advise on the structural options and their tax consequences so leadership makes the decision with full information.
Joint venture & partnership tax considerations.
Nonprofits entering joint ventures or partnerships with for-profit entities face specific tax rules governing how income and expenses flow through the arrangement. We evaluate the tax treatment before the partnership is formalized.
Private foundation compliance & distribution planning.
Private foundations face annual minimum distribution requirements, excise tax on net investment income, and self-dealing rules that govern transactions between the foundation and its disqualified persons. We advise on distribution timing, investment-related tax planning, and transaction screening.
Excess benefit transaction review.
Transactions that provide an economic benefit to a disqualified person, including individuals with substantial influence over the organization, certain family members, and controlled entities, are subject to excess benefit transaction rules under IRC Section 4958. We review compensation arrangements, contracts, and related-party transactions to confirm they meet the reasonableness standard before they create excise tax exposure.
How tax planning fits into the year.
01
Annual planning session.
We review the organization’s anticipated activities, revenue changes, structural decisions, and governance developments for the coming year, identifying tax questions that should be addressed proactively.
02
Mid-year check-in.
We revisit the plan at mid-year to confirm whether anything has changed: new revenue streams, organizational decisions, or regulatory developments that shift the tax picture.
03
Transaction-specific advisory.
When a specific transaction or decision arises between scheduled sessions, we provide targeted guidance before the decision is finalized.
04
Year-end position review.
Before the fiscal year closes, we assess the organization’s current tax posture while there is still time to act on what the review finds.
Nonprofit questions, not for-profit frameworks.
Nonprofit tax planning runs on its own set of questions: UBIT exposure rather than income optimization, excess benefit transaction rules rather than executive compensation planning, private foundation distribution requirements rather than shareholder distributions. A generalist firm applying for-profit planning frameworks to these questions produces advice that fits the wrong context.
Organizations already working with Han Group on CAAS or audit engagements are well positioned for tax planning conversations, since our teams already have visibility into the organization’s financial trajectory and can flag planning needs proactively rather than waiting to be asked.
Related services.
Tax compliance.
Federal and state filing obligations managed on a continuous calendar across every jurisdiction where you operate.
Unrelated business income tax.
Revenue-stream screening and Form 990-T preparation for activities that may trigger unrelated business income obligations.
Form 990 preparation & filing.
Full-return preparation and public-facing review of the filing that donors, journalists, and rating agencies can search.
Accounting & reporting.
Monthly close, donor-restriction tracking, and board-ready financial reporting built into the operating rhythm of your organization.
Plan ahead instead of filing after the fact.
If your organization is facing a decision with tax implications, or if no one has looked at your tax posture outside of filing season in the past year, a partner is ready to start that conversation.