Author

Deborah G. Kosnett, CPA

Tate & Tryon, CPAs

Deborah G. Kosnett is a Tax Principal with Tate & Tryon, and has more than 25 years of exempt organizations tax experience. Before joining the firm in 1999, Ms. Kosnett served as a senior tax manager at the Washington offices of KPMG and Ernst & Young, where she worked with a variety of exempt organizations, including nonprofit hospitals and multi-entity health systems, associations, and charitable organizations.

Professional and Industry Experience

During the course of her career, Ms. Kosnett has dealt with a multitude of exempt organization tax issues, including:

  • IRS examinations
  • Tax-exempt bonds
  • Lobbying and political activities
  • Taxable subsidiaries and related entities
  • Unrelated business income analysis and tax planning
  • Joint ventures and partnerships
  • Fundraising and alternate revenue streams
  • Federal and state exemption applications
  • Private inurement and intermediate sanctions

Ms. Kosnett works with a number of highly visible organizations, including the American Institute of Architects, American Petroleum Institute, National Association of Broadcasters, National Association of Home Builders, Common Cause, American Gas Association, International Code Council, and ASAE: The Center for Association Leadership. In addition, Ms. Kosnett frequently assists ASAE in drafting comments and recommendations relating to proposed tax legislation, regulations, and tax forms, including the recently-revised Form 990. She has also accompanied ASAE representatives to Capitol Hill to provide technical assistance on various exempt organization tax topics. Ms. Kosnett is the author of a number of articles featured in ASAE publications, including “2011 Form 990: Reporting Requirements for AMCs,” “Need-to-Knows in the New 990,” “CFO Hotline - Navigating the New Form 990,” “CFO Hotline - Form 990 “Key” Definitions,” and “CFO Hotline - Form 990's “Relationship” Questions."

Speaking Engagements

  • Understanding Your Component's Financial Responsibilities, AIA Grassroots 2010 Leadership and Legislative Conference
  • That's Not UBIT! ... Is It?, 2011 AICPA Not For Profit Industry Conference
  • Advanced Exemption Issues: 501(c)(4), (5), (6), 2011 AICPA Not For Profit Industry Conference
  • Lobbying Rules for Not-for-Profits, 2010 GWSCPA Not for Profit Organizations Symposium
  • Supporting Organizations, 2010 AICPA Not for Profit Industry Conference
  • Supporting Organization: Changes and Challenges, 2009 GWSCPA Not for Profit Organizations Symposium
  • The 411 on the New 990: What Tax Exempt Groups Need to Know, 2008 ASAE Symposium
  • Decoding the New Form 990, 2008 Society of Louisiana CPAs Tax Conference

Professional Associations

  • American Institute of CPAs (AICPA)
  • Greater Washington Society of CPAs (GWSCPA)
  • ASAE: The Center for Association Leadership

Other Activities

  • AICPA Exempt Organizations Tax Resource Panel
  • 2012 AICPA National Not for Profit Industry Conference Steering Committee

Education, Licenses & Certifications

  • B.A., West Virginia State College
  • Accounting Education, University of Maryland
  • CPA licensed in the District of Columbia