2024-11-07T10:29:30-06:00 2023-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 310823849 NATIONAL TAX ASSOCIATION INSTITUTE OF AMERICA NATI 2027373325 1100 VERMONT AVENUE NW 650 WASHINGTON DC 20005 TARA SHEEHAN EXECUTIVE DIRECTOR 2027373325 2024-11-06 1 1 JENNIFER S HAN P00633304 2022937000 2024-11-07 2023 2024-10-15 13:58:12Z NATIONAL TAX ASSOCIATION TARA SHEEHAN 1100 VERMONT AVENUE NW 650 WASHINGTON DC 20005 650864 0 X WWW.NTANET.ORG X 1907 NJ TO ADVANCE THE THEORY AND PRACTICE OF PUBLIC FINANCE. 22 22 0 52 0 0 61192 227693 91611 360462 10723 12849 64441 49860 227967 650864 0 16193 0 0 0 0 0 0 0 304797 557746 304797 573939 -76830 76925 634292 727485 123791 63491 510501 663994 X FOUNDED IN 1907, THE NATIONAL TAX ASSOCIATION SERVES AS THE LEADING ASSOCIATION OF SCHOLARS AND PROFESSIONALS DEDICATED TO ADVANCING THE THEORY AND PRACTICE OF PUBLIC FINANCE, INCLUDING PUBLIC TAXING, SPENDING AND BORROWING. THE NATIONAL TAX ASSOCIATION IS A NONPARTISAN, NONPOLITICAL EDUCATIONAL ASSOCIATION. AS A 501(C)(3) ORGANIZATION, THE NTA DOES NOT PROMOTE ANY PARTICULAR TAX PROGRAM OR POLICY. THE ENORMOUS PUBLIC BENEFIT THAT CAN COME FROM SOUND TAX POLICY AND WISE ADMINISTRATION OF PUBLIC FINANCES IS A PRIME REASON FOR THE WORK OF NTA. 0 0 347272 16193 235406 ANNUAL CONFERENCE - THE ANNUAL CONFERENCE COVERS A BROAD RANGE OF TOPICS INCLUDING, BUT NOT LIMITED TO, TAXATION AND TAX POLICIES; EXPENDITURE POLICIES; GOVERNMENT BUDGETING; INTERGOVERNMENTAL FISCAL RELATIONS; AND SUBNATIONAL, NATIONAL, AND INTERNATIONAL PUBLIC FINANCE. THE CONFERENCE FOCUSES ON POLICY-RELEVANT RESEARCH BEARING ON TAXATION AND GOVERNMENT SPENDING. 96087 125056 SPRING SYMPOSIUM - THE NTA'S SPRING SYMPOSIUM IS HELD ANNUALLY IN WASHINGTON, DC TO EXAMINE TIMELY TOPICS RELATED TO TAXATION, TAX POLICIES, AND THEIR EFFECTS ON THE INTERNATIONAL, NATIONAL, AND SUBNATIONAL COMMUNITIES. 33192 NATIONAL TAX JOURNAL - THE GOAL OF THE NATIONAL TAX JOURNAL (NTJ) IS TO ENCOURAGE AND DISSEMINATE HIGH-QUALITY ORIGINAL RESEARCH ON GOVERNMENT TAX AND EXPENDITURE POLICIES. ARTICLES PUBLISHED IN THE REGULAR MARCH, JUNE, AND SEPTEMBER ISSUES OF THE JOURNAL, AS WELL AS ARTICLES ACCEPTED FOR PUBLICATION IN SPECIAL ISSUES OF THE JOURNAL, ARE SUBJECT TO PROFESSIONAL PEER REVIEW AND INCLUDE ECONOMIC, THEORETICAL, AND EMPIRICAL ANALYSES OF TAX AND EXPENDITURE ISSUES WITH AN EMPHASIS ON POLICY IMPLICATIONS. THE NTJ HAS BEEN PUBLISHED QUARTERLY SINCE 1948 UNDER THE AUSPICES OF THE NATIONAL TAX ASSOCIATION. 476551 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X TARA SHEEHAN 2027373325 1100 VERMONT AVENUE NW 650 WASHINGTON DC 20005 X DAPHNE KENYON PRESIDENT 1.00 X X 0 0 0 JAMES ALM PAST PRESIDENT 1.00 X X 0 0 0 JAMES MACKIE PAST PRESIDENT 1.00 X X 0 0 0 PETER MERRILL FIRST VP 1.00 X X 0 0 0 JENNIFER BLOUIN SECOND VP 1.00 X X 0 0 0 CHRISTINE DOBRIDGE SECRETARY 1.00 X X 0 0 0 LAURA KAWANO TREASURER 1.00 X X 0 0 0 KATARZYNA BILICKA BOARD MEMBER 1.00 X 0 0 0 STEVEN DEAN BOARD MEMBER 1.00 X 0 0 0 DANIEL HEMEL BOARD MEMBER 1.00 X 0 0 0 JEFF HOOPES BOARD MEMBER 1.00 X 0 0 0 BARRY JOHNSON BOARD MEMBER 1.00 X 0 0 0 DAMON JONES BOARD MEMBER 1.00 X 0 0 0 MARGARET JONES BOARD MEMBER 1.00 X 0 0 0 ADAM LOONEY BOARD MEMBER 1.00 X 0 0 0 LI LUI BOARD MEMBER 1.00 X 0 0 0 KATHERINE PRATT BOARD MEMBER 1.00 X 0 0 0 RICHARD PRISINZANO BOARD MEMBER 1.00 X 0 0 0 NIRUPAMA RAO BOARD MEMBER 1.00 X 0 0 0 JUAN CARLOS SUAREZ SERRATO BOARD MEMBER 1.00 X 0 0 0 ERIN TOWERY BOARD MEMBER 1.00 X 0 0 0 MICHAEL UDELL BOARD MEMBER 1.00 X 0 0 0 TARA SHEEHAN EXECUTIVE DIRECTOR 8.00 X 0 0 0 0 0 0 0 0 0 1 GRAND HYATT DENVER 1750 WELTON STREET DENVER CO 80202 CATERING 217975 APPAM 1100 VERMONT AVENUE NW WASHINGTON DC 20005 MANAGEMENT 152743 2 227693 227693 REGISTRATION FEES 900099 305137 305137 MEMBERSHIPS 900099 55325 55325 360462 12849 12849 49860 49860 650864 360462 0 62709 16193 16193 152743 99283 53460 12000 12000 22500 22500 20158 3326 16832 9840 9840 9411 9411 324132 324132 1011 1011 DUES & SUBSCRIPTIONS 4212 4212 AWARD ENGRAVING 1706 1706 FILING FEE 33 33 573939 476551 97388 0 45408 87776 11110 11394 11500 13435 44547 4019 13500 13500 0 0 521727 610861 634292 727485 16951 26568 106840 36923 123791 63491 X 509525 663994 976 0 510501 663994 634292 727485 76925 76568 0 X X 0 1 X 1 0 X 64880 63078 55412 61192 227693 472255 481370 279938 217720 91611 360462 1431101 546250 343016 273132 152803 588155 1903356 18128 18128 0 18128 18128 1885228 12597 13165 15738 57007 62709 161216 12597 13165 15738 57007 62709 161216 558847 356181 288870 209810 650864 2064572 0.91310 0.92040 0.07810 0.07690 X SCHEDULE A, PART III, DESCRIPTION OF THE UPDATED NUMBERS: THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART III HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART III, LINE 1, COLUMN(C), 2021 PART III, LINE 2, COLUMN(A), 2019 PART III, LINE 2, COLUMN(B), 2020 PART III, LINE 2, COLUMN(C), 2021 PART III, LINE 10A, COLUMN(A), 2019 PART III, LINE 10A, COLUMN(D), 2022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13500 13500 0 0 X 727432 76568 76568 650864 0 650864 573939 0 573939 0 573939 PART X, LINE 2: THE ASSOCIATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS NTA'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ASSOCIATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH NTA FILES TAX RETURNS. UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, NTA IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2022, AS NTA HAD NO TAXABLE NET UNRELATED BUSINESS INCOME. 0 2023 OUTSTANDING DOCTORAL DISSERTATION AWARD 3 4000 2023 FELLOWSHIPS 11 12193 0 0 0 0 0 0 0 0 0 FORM 990, PART VII, SECTION A, LINE 5 NATIONAL TAX ASSOCIATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH ASSOCIATION FOR PUBLIC POLICY ANALYSIS MANAGEMENT (APPAM), AN IRC 501(C)(3) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, APPAM EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF NATIONAL TAX ASSOCIATION, AND THE ORGANIZATION PROMPTLY REIMBURSES APPAM FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. APPAM PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART VI, SECTION A, LINE 3 THE MANAGEMENT COMPANY PROVIDED AN EXECUTIVE DIRECTOR TO ASSIST WITH THE OPERATIONS OF THE ORGANIZATION AND MANAGE THE DAY TO DAY FINANCES, EVENTS, AND PROGRAMS. FORM 990, PART VI, SECTION A, LINE 6 THE EXECUTIVE DIRECTOR IS A NONVOTING MEMBER OF THE BOARD OF DIRECTORS (SEE ARTICLE IV, SECTION 2 AND ARTICLE V, SECTION 5 OF THE BYLAWS). FORM 990, PART VI, SECTION A, LINE 7A THE NATIONAL TAX ASSOCIATION OFFERS A VARIETY OF MEMBERSHIP OPTIONS, INCLUDING STUDENT, INDIVIDUAL, RETIRED, AND GOVERNMENT AGENCY. THE MEMBERS HAVE THE POWER TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM 990 ELECTRONICALLY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE NTA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE NTA'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. C. WHEN CONDUCTING THE PERIODIC REVIEWS, THE NTA MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE NTA'S BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION C, LINE 19 CERTAIN GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND OTHER POLICIES ARE MADE AVAILABLE TO THE PUBLIC ON THE NATIONAL TAX ASSOCIATION'S WEBSITE, NTANET.ORG