Emina has practiced public accounting since 2007. She is the tax co-leader of the Washington region’s Not-for-Profit Practice. She focuses on tax compliance and consulting services for a wide range of not-for-profit clients, including public charities, private foundations, credit unions, and utility cooperatives. Emina also has extensive experience advising not-for-profit organizations on formation and termination of tax exempt organizations, Forms 990 and 990-T, state reporting issues, tax reform implications, unrelated business income, related organizations, and taxable subsidiaries.

Selected Publications

  • "IRS Defers Deadline for Form 5498" (, May 2020)
  • "When and How to File Cash Payments for Tax-Exempt Organizations" (, May 2020)
  • "New Option Available for Private Schools to Post Their Nondiscrimination Policy" (, November 2019)
  • "Learn Why Consulting Services May Not be Classified as Unrelated Business Income" (Moss Adams Not-for-Profit Newsletter, Spring 2017)
  • "Proposed Regulations May Change the Process of Providing Written Acknowledgement to Donors" (Moss Adams Not-for-Profit Newsletter, December 2015)

Selected Speaking Engagements

  • Not-for-Profit Tax Update
    (Summer 2020)
  • Not-for-Profit Tax Update
    (Winter 2020)
  • Tax Reform
    (Moss Adams Credit Union Supervisory Committee Conference, June 2018)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Washington Society of Certified Public Accountants


  • BABA, accounting, Eastern Washington University
  • MBA, Eastern Washington University