· FORM 990 · UBIT · COMPLIANCE · EXEMPT ORGANIZATIONS
Specialized Tax Guidance for Exempt Organizations
Nonprofits face their own set of tax obligations, including Form 990, unrelated business income tax, state registrations, and public disclosure requirements that carry real consequences if mishandled. Archer Lewis works with exempt organizations regularly and understands the requirements specific to this sector.
Our Approach
Nonprofit tax compliance has its own set of rules.
A nonprofit's tax-exempt status isn't guaranteed; it has to be maintained. Form 990 is a public document that donors, watchdog organizations, and the IRS all review. Unrelated business income must be identified and reported correctly, or it can create tax liability and put exempt status at risk. State registration and charitable solicitation requirements vary by state and change regularly. Archer Lewis works with exempt organizations regularly, which shapes how thoroughly these details are handled.
What's Included
Nonprofit tax services that protect your exempt status
From annual Form 990 preparation to UBIT analysis and state compliance, our team handles the full scope of exempt organization tax requirements.
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Form 990 Preparation
Accurate, complete 990 preparation, including the schedules your organization requires. Filed on time, every year.
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Unrelated Business Income Tax (UBIT)
We identify activities that generate unrelated business income, calculate the tax correctly, and advise on structuring to minimize UBIT exposure.
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Tax-Exempt Status Protection
Proactive review of your activities and governance to identify issues that could jeopardize your exempt status before the IRS does.
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State Charitable Registration
Nonprofits that solicit donations in multiple states have registration requirements that vary by state. We track and manage compliance across every state where you fundraise.
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Executive Compensation Review
Excessive compensation to executives is one of the most common triggers for IRS scrutiny of nonprofits. We review and document compensation practices to support the reasonableness standard.
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990-T Preparation
If your organization has unrelated business income, Form 990-T is required. We prepare it accurately and integrate it with your overall compliance picture.
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New Organization Setup
Starting a new nonprofit? We handle the tax side of the setup (EIN, initial 990-N or 990-EZ, and state registrations), so your organization starts compliant.
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Private Foundation Compliance
Private foundations face stricter rules than public charities: excise taxes, distribution requirements, self-dealing prohibitions. We handle the complexity specific to foundation clients.
Your Form 990 is a public document that reflects on your organization.
Every Form 990 an organization files is available to the public, and donors, journalists, watchdog groups, and potential board members all review it. A poorly prepared 990 creates both compliance risk and reputational risk. Archer Lewis prepares 990s that are accurate, complete, and represent your organization's work accurately.
Talk to a Nonprofit Tax Advisor
Common Questions
What nonprofits ask about tax compliance.
Tax-exempt status means your organization doesn't pay federal income tax on activities related to your exempt purpose. It doesn't mean no reporting requirements. The IRS requires most exempt organizations to file a Form 990 annually. Three consecutive years of missed filings results in automatic revocation of your tax-exempt status.
UBIT applies when a nonprofit generates income from activities that are regularly carried on, trade or business in nature, and not substantially related to the organization's exempt purpose. Common examples include advertising revenue, certain rental income, and some investment income. We review your revenue streams to identify UBIT exposure and advise on how to structure activities to minimize it.
Yes. The IRS can revoke exempt status for failure to file required returns, conducting activities inconsistent with your exempt purpose, private benefit issues, or excessive executive compensation. Revocation is serious: it's public, it affects donor deductibility, and reinstating it takes time. Proactive compliance monitoring is the best protection.
Most states require charitable organizations to register before soliciting donations from residents, including online fundraising. Requirements vary significantly by state, and the penalties for non-compliance range from fines to being barred from soliciting. We track registration requirements and deadlines across every state where you fundraise.
The tax side of starting a nonprofit includes obtaining an EIN, filing for federal tax-exempt status with the IRS, and registering for state charitable solicitation in the states where you plan to fundraise. We handle all of it, so your organization starts compliant and you can focus on your mission.
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