Deborah G. Kosnett is a Tax Principal with Tate & Tryon, and has more than 20 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.

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 currently sits on the AICPA’s Exempt Organizations Tax Resource Panel, where she works with other exempt tax professionals from across the U.S., meeting with the Internal Revenue Service twice a year to discuss timely exempt organization tax issues. In addition, Ms. Kosnett frequently assists ASAE & the Center for Association Leadership in drafting comments and recommendations relating to proposed tax legislation, regulations, and tax forms, including the newly-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 a co-author of ASAE’s “Guide to the Newest IRS Form 990,” and has also written a number of articles featured in ASAE’s Dollars & Cents publication, including “CFO Hotline - Navigating the New Form 990,” “CFO Hotline - Form 990 “Key” Definitions,” “CFO Hotline - Form 990's “Relationship” Questions,” and “An Accountable Plan.”