Join us for our webcast, Year End 2025 Tax Update for Not-for-Profit Organizations, in which we’ll explore important tax updates and developments from the Department of Treasury affecting tax-exempt organizations as well as the following topics.

• IRS priority guidance plan, exempt organization focus areas, and exams
• State activity and updates
• One Big Beautiful Bill Act (OBBBA)

Emina Cresswell, Senior Manager, Moss Adams

Emina has practiced public accounting since 2007. She’s the tax leader of the Washington region’s not-for-profit practice. Emina focuses on tax compliance and consulting services for a wide range of not-for-profit clients, including public charities, private foundations, colleges and universities, credit unions, health care, telecommunication, and utility cooperatives.

She also has extensive experience advising not-for-profit organizations on formation and ongoing retention of tax-exempt status, Forms 990 and 990-T, state reporting issues, payroll reporting, information reporting, tax reform implications, unrelated business income, related organizations, and taxable subsidiaries.

Qi Wen Liang, Senior Manager, Moss Adams

Qi Wen has practiced public accounting since 2006. She serves a variety of not-for-profit sectors, including higher education, charitable foundations, museums, health care, environmental, religious, social welfare, and private foundations.

Qi Wen’s broad range of experience spans from start-ups to established and well-known organizations in the not-for-profit sector. She provides consultation to not-for-profit clients on various tax issues involving unrelated business income, alternative investments and foreign disclosure reporting, compensation and benefits, governance and conflicts of interest, and other tax-exempt matters.

Mary Antonetti, Principal, Baker Tilly

Mary Antonetti is a tax principal with Baker Tilly’s healthcare practice. She has more than 30 years of public accounting experience with national and international firms. Her extensive experience includes healthcare and other tax-exempt organizations and their for-profit affiliates, including higher education institutions, non-governmental organizations, hospital systems, title holding companies, Official Catholic Directory entities and private foundations.

Mary’s skillset includes consulting on the implications of tax reform, unrelated business income, alternative investments, foreign reporting, joint venture transactions, Section 501(r) of the Internal Revenue Code, restructuring, application for exempt status, IRS audit support, community benefit reporting, Community Health Needs Assessments (CHNA), tax-exempt bonds, HHS Provider Relief Funds, CARES Act, and private inurement issues.