Tracy has practiced public accounting since 1997. She has extensive experience assisting tax-exempt organizations on compliance and consulting tax issues from formation to termination. Tracy is a tax and consulting team member on public charity, private foundation, university, association, and health care clients throughout the firm. Her experience includes the redesigned Form 990, unrelated business taxable income, intermediate sanctions and compensation issues, private inurement and excess benefit transactions, charitable contribution disclosures, public disclosure requirements, application for tax-exempt status and entity formation, tax-exempt bonds, change in exempt status and the public support test, controlled organization and joint venture issues, and charitable planning options for donors.
Tracy is an integral part of the training programs both internally to Moss Adams and externally to groups such as the American Institute of CPAs (AICPA), National Association of College and University Business Officers (NACUBO), LeadingAge, Council on Foundations, and American Society of Association Executives. She leads the firm’s tax committee for our Not-for-Profit and Government Practices, and is a member of the AICPA’s Technical Resource Panel.