Private foundations have a unique set of rules enacted over 50 years ago and still relatively un-changed. Noncompliance with rules under Section 4941 and Section 4945 have monetary penalties that may be imposed on the foundation as well as individuals involved. Join us for our webcast, Form 990-PF and PF Excise Taxes, for a discussion of common mistakes and recommended practices for avoiding them.

Maggie Elliott, CPA, Senior Manager, Moss Adams

Maggie has practiced public accounting since 2014, providing tax compliance and consulting services to taxable and tax-exempt organizations. She consults on the public support test, unrelated business income, self-dealing, the minimum distribution requirement, grantmaking, and program-related investments.

Maggie works with a variety of industries ranging from government, not-for-profit, higher education, and health care. She has co-presented and co-led board trainings on private foundation technical topics and authored several articles.

Marisa Meltebeke, Partner, Davis Wright Tremaine LLP

Marisa helps her clients navigate the complex system of state and federal law regulating nonprofit organizations and private philanthropy. A tax-exempt organizations specialist, Marisa regularly works with a wide range of private nonprofit and governmental entities, helping them capitalize on the benefits of their tax-exempt status, as well as advises on nonprofit corporate compliance and governance matters.

She is committed to finding straightforward and workable solutions to the unique challenges faced by tax-exempt organizations. Marisa has represented hospitals and health systems, private family and company foundations, arts and educational organizations, nonprofit advocacy groups, tax-exempt trade associations, and companies and individuals involved in philanthropy.