Exempt Organization Tax Services

Helping tax-exempt organizations navigate unique compliance, structure, and planning challenges

Our dedicated team of specialists is ready to assist tax-exempt healthcare systems, education institutions, cultural organizations, private foundations, and pension trusts traverse their unique challenges and issues.

In response to the COVID-19 pandemic, the government has provided guidance on how various provisions in the CARES Act will impact tax-exempt organizations. Read our latest insight here.

Explore Exempt Organization Services

Healthcare

Tax-exempt healthcare organizations face many issues such as:

  • Funding reductions resulting from increased pressures on federal and state budgets
  • Ongoing requirements for hospitals post the Affordable Care Act
  • Importance of maintaining tax-exempt status in connection with providing quality healthcare

Considerations for healthcare providers include:

  • Efficiencies and processes in Form 990 and Form 990-T reporting
  • Compliance with section 501(r) requirements
  • Joint venture/unrelated business income activities in a more complex healthcare deals market

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Higher education and other nonprofits

Tax-exempt educational and nonprofit institutions have unique challenges including:

  • Increased complexity of investments within their endowments
  • Geographically diverse workforce as institutions grow online and foreign programs
  • Continued scrutiny of compensation to key executives, investment professionals, and athletic coaches
  • Excise taxes on certain compensation arrangements and net investment income

For success, organizations should:

  • Assess efficiencies and processes in Form 990 and Form 990-T reporting
  • Review alternative investments for potential unrelated business income tax and foreign filing obligations
  • Capture available credits and deductions to reduce federal and state tax liabilities
  • Ensure compliance with state tax matters and payroll requirements for the organization’s mobile workforce
  • Verify compliance for international programs and a foreign workforce

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Pension trusts

Tax-exempt pension trusts encounter various challenges including:

  • Increased complexity of investment types and structures within investment portfolios
  • Continued investments on an international level and resulting reporting and filing obligations
  • Compliance with highly complex tax reporting rules, such as for passive activity income and income from publicly traded partnerships

Ideas for effective strategies are: 

  • Efficiencies in investment tracking process and reporting
  • Reviewing alternative investments for potential federal/state unrelated business income tax and foreign/informational filing obligations
  • Understanding income reporting rules specific to tax-exempt trusts

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Private foundations

Tax-exempt private foundations have unique challenges such as:

  • Complex tax laws that affect all aspects of operation and may trigger significant excise taxes
  • Pressure to expand activities beyond traditional grant-making to public charities
  • Generational shifts related to the key family founder or corporate executive sponsor

To improve foundation planning consider:

  • Training and knowledge regarding private foundation laws and common missteps
  • Practices to manage risk and improve goodwill and public exposure
  • Understanding how to implement the organization’s philanthropic vision within the optimal charitable vehicle

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Rob Friz

Rob Friz

Health Services Tax Leader, PwC US

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