Biography

Lauren has practiced public accounting since 2004. She provides compliance and consulting services for all types of exempt organizations, including public charities in the health care and higher education industries.

Lauren consults on a wide range of issues including public support planning, reasonable compensation best practices, tax impact of alternative investments, lobbying and political activities, unrelated business income tax planning, foreign activities, charity watchdog optimization, and tax-exempt bond compliance.

Lauren’s also experienced in charitable planning for businesses and individuals. She advises private foundations on pertinent issues, including tax planning related to alternative and foreign investments, structuring program and mission-related investments, charitable giving structuring, transactions with disqualified persons, expenditure responsibility, and distribution planning.

Selected Publications

  • "3 Steps of Grantmaking Due Diligence for Private Foundations" (Moss Adams Insight, April 2021)
  • "How Tax-Exempt Groups Can Plan for Excise Tax on Executive Compensation" (Moss Adams Insight, February 2019)
  • "New Equivalency Determination Guidance for Not-for-Profits: Revenue Procedure 2017-53" (Moss Adams Insight, March 2018)
  • "IRS Warns Donor-Advised Funds May Face New Restrictions" (Glasspockets, February 2018)
  • "Reduce Your Private Foundation’s Tax Liability by Exploring Distributions and Tax Planning Opportunities" (Moss Adams Insight, August 2017)
  • "Private Foundations: Understanding the Requirements and Tax Implications" (AICPA CPE Self-Study Course, 2014)

Selected Speaking Engagements

  • Becoming an Anti-Racist Nonprofit-Legal Issues
    (Western Conference for Tax Exempt Organizations, December 2021)
  • Schedule L and Schedule R
    (AICPA Not-for-Profit Industry Conference, June 2021)
  • Newsworthy Nonprofits + Schedule L and Schedule R
    (AICPA Not-for-Profit Industry Conference, June 2021)
  • Form 990: Deeper Dive
    (Southern California Grantmakers, May 2020)
  • Private Foundation Key Planning Opportunities
    (Southern California Grantmakers, October 2019)
  • Associations Tax Issues
    (AICPA Not-for-Profit Industry Conference, June 2019)
  • Tax Update
    (WACUBO Annual Conference, June 2019)
  • Schedule A: Supporting Organizations
    (AICPA Not-for-Profit Industry Conference, June 2019)
  • Development with Nonprofit Organizations
    (Southern California Grantmakers, June 2019)
  • Public Support and Schedule A
    (AICPA Not-for-Profit Industry Conference, June 2018)
  • 501(r) Regulations and Best Practices
    (Montana Financial Executives Conference, June 2018)
  • Behind the Ratings: Charity Watchdog Groups
    (AICPA Not-for-Profit Industry Conference, June 2017)
  • 990 Detailed Walkthrough
    (CalCPA Not-for-Profit Conference, May 2017)
  • Advanced Form 990
    (New Mexico Society of CPAs, December 2016)
  • Self-Dealing & Conflicts of Interest: Key Issues for Foundations
    (Southern California Grantmakers, August 2016)
  • Advanced Tax Issues
    (CalCPA Not-for-Profit Conference, May 2016)
  • IRS Update
    (California Board of Equalization Nonprofit Seminar, 2013, 2014, and 2015)
  • Form 990 and the Taxation of Nonprofits
    (CPE Inc., 2013 and 2014)
  • Form 990 (Beginning and Advanced Issues)
    (Hawaii Society of CPAs, 2012, 2013, and 2014)

Professional Affiliations

  • Board Member, Girls on the Run Los Angeles County
  • Member, AICPA Exempt Org Technical Resource Panel
  • Member, AICPA Nonprofit Conference Planning Committee
  • Member, American Institute of Certified Public Accountants
  • Member, California Society of Certified Public Accountants

Education

  • BSBA, accountancy, California State University, Long Beach
  • MBT, University of Southern California