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Nonprofit Tax Services · Insights

Nonprofit Tax Services insights

Plain-English tax guidance on nonprofit tax services from our CPAs and Enrolled Agents.

Explore Nonprofit Tax Services
Individual Tax PreparationBusiness & Corporate TaxTax Planning & StrategyBusiness Tax CreditsIRS Audit DefenseTax Debt ResolutionInternational TaxState & Local Tax (SALT)Estate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesExpats / Expatriate TaxTax Court RepresentationFederal TaxTax Risk ServicesTransfer PricingTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion
UBIT Explained: When Your Nonprofit Owes Tax on Business Income
Nonprofit Tax Services
Mar 3, 2026·6 min read

UBIT Explained: When Your Nonprofit Owes Tax on Business Income

Tax-exempt doesn't mean tax-free. When a nonprofit runs a business unrelated to its mission, that income is taxable — and $1,000 of it triggers a Form 990-T filing.

SMAART Tax Team
How to Apply for 501(c)(3) Status: Form 1023 vs. 1023-EZ
Nonprofit Tax Services
Feb 18, 2026·5 min read

How to Apply for 501(c)(3) Status: Form 1023 vs. 1023-EZ

Getting federal tax-exempt status means clearing an eligibility bar, choosing the right application, and staying compliant after approval. The short form is faster — but only if you qualify.

SMAART Tax Team
Form 990 Explained: Which Version Your Nonprofit Files and When
Nonprofit Tax Services
Feb 4, 2026·6 min read

Form 990 Explained: Which Version Your Nonprofit Files and When

Nearly every tax-exempt organization files an annual return in the Form 990 family — and which version you owe depends on your size. File three years late and the IRS revokes your exemption automatically.

SMAART Tax Team

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