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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 52-1660704

AMERICAN TAX POLICY INSTITUTE

Tax-exempt · ROCHESTER, NY 14618

Financials

$37K$62K2021$63K$90K2023$66K$84K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN TAX POLICY INSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$65,574$83,532-$17,958$237,424$8,027$229,397
December 31, 2023990-EZ$63,474$90,236-$26,762$249,483$2,128$247,355
December 31, 2021990-EZ$36,847$61,589-$24,742$304,848$2$304,846
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$54,500
Investment income
$10,649
Other revenue
$425

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Printing, publications and postage
$1,043
Other expenses
$82,489
Program services (functional)
$59,987

Balance sheet and other

Total assets, start of year
$249,483
Total assets, end of year
$237,424
Total liabilities, end of year
$8,027
Net assets, end of year
$229,397
Cash, savings and investments
$217,924
Gross receipts
$65,574

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
ELLEN APRILLTRUSTEE1$0
MELISSA LABANTTRUSTEE1$0
RUDOLPH RAMELLITREASURER/TRUSTEE1$0
MICHAEL SCHLERASSISTANT TREASURER/TRUSTEE1$0
GEORGE PLESKOSECRETARY/TRUSTEE1$0
WILLIAM CAUDILLTRUSTEE1$0
JULIE DIVOLAPRESIDENT/TRUSTEE1$0
TRACY GORDONTRUSTEE1$0
C WELLS HALL IIITRUSTEE1$0
GEORGE C HOWELL IIITRUSTEE1$0
STACIE LAPLANTETRUSTEE1$0
ROBERTA MANNTRUSTEE1$0
ERIC SOLOMONIMMEDIATE PAST PRES./TRUSTEE1$0
ALICE ABREUTRUSTEE1$0
STEPHEN SHAYTRUSTEE1$0
12 more people on this return
NameTitleHours / weekCompensation
SUSAN SEROTATRUSTEE1$0
FRANCINE LIPMANTRUSTEE1$0
PETER CONNORSTRUSTEE1$0
MICHAEL HIRSCHFELDTRUSTEE1$0
STEVEN DEANTRUSTEE1$0
BRIDGET CRAWFORDVICE PRESIDENT/TRUSTEE1$0
ERIN HENRYTRUSTEE1$0
SCOTT MICHELTRUSTEE1$0
KATHERINE PRATTTRUSTEE1$0
MARJORIE KORNHAUSERTRUSTEE1$0
ANTHONY INFANTITRUSTEE1$0
LAWRENCE HILLTRUSTEE1$0
990-EZ for the year ended December 31, 2023: 26 people
NameTitleHours / weekCompensation
ELLEN APRILLTRUSTEE1$0
MELISSA LABANTTRUSTEE1$0
RUDOLPH RAMELLITREASURER/TRUSTEE1$0
MICHAEL SCHLERASSISTANT TREASURER/TRUSTEE1$0
GEORGE PLESKOSECRETARY/TRUSTEE1$0
WILLIAM H CAUDILLTRUSTEE1$0
JULIE DIVOLAPRESIDENT/TRUSTEE1$0
ARMANDO GOMEZTRUSTEE1$0
TRACY GORDONTRUSTEE1$0
C WELLS HALL IIITRUSTEE1$0
GEORGE C HOWELL IIITRUSTEE1$0
STACIE LAPLANTETRUSTEE1$0
ROBERTA F MANNTRUSTEE1$0
ERIC SOLOMONIMMEDIATE PAST PRES./TRUSTEE1$0
ALICE G ABREUTRUSTEE1$0
STEPHEN E SHAYTRUSTEE1$0
SUSAN P SEROTATRUSTEE1$0
FRANCINE J LIPMANTRUSTEE1$0
PETER CONNORSTRUSTEE1$0
MICHAEL HIRSCHFELDTRUSTEE1$0
CAROLINE D CIRAOLOTRUSTEE1$0
STEVEN DEANTRUSTEE1$0
BRIDGET CRAWFORDVICE PRESIDENT/TRUSTEE1$0
ERIN HENRYTRUSTEE1$0
SCOTT D MICHELTRUSTEE1$0
KATHERINE PRATTTRUSTEE1$0
990-EZ for the year ended December 31, 2021: 20 people
NameTitleHours / weekCompensation
ELLEN APRILLVICE PRESIDENT/TRUSTEE1$0
MELISSA LABANTIMMEDIATE PAST PRES./TRUSTEE1$0
RUDOLPH RAMELLITREASURER/TRUSTEE1$0
MICHAEL SCHLERASSISTANT TREASURER/TRUSTEE1$0
GEORGE PLESKOSECRETARY/TRUSTEE1$0
WILLIAM H CAUDILLTRUSTEE1$0
JULIE DIVOLATRUSTEE1$0
ARMANDO GOMEZTRUSTEE1$0
TRACY GORDONTRUSTEE1$0
C WELLS HALL IIITRUSTEE1$0
GEORGE C HOWELL IIITRUSTEE1$0
STACIE LAPLANTETRUSTEE1$0
ROBERTA F MANNTRUSTEE1$0
ERIC SOLOMONPRESIDENT/TRUSTEE1$0
ALICE G ABREUTRUSTEE1$0
STEPHEN E SHAYTRUSTEE1$0
SUSAN P SEROTATRUSTEE1$0
FRANCINE J LIPMANTRUSTEE1$0
PETER CONNORSTRUSTEE1$0
MICHAEL HIRSCHFELDTRUSTEE1$0

Address and contacts

Address (IRS master file)
2604 ELMWOOD AVENUE 350, ROCHESTER, NY 14618-2213
In care of
% AMERICAN TAX POLICY INSTITUT
Signed the 990-EZ
BRIDGET CRAWFORD, PRESIDENT
Phone
(866) 560-3838
Return prepared by
PwC US Tax LLP

Mission

PROMOTE AND FACILITATE TAX POLICY RESEARCH

990-EZ for the year ended December 31, 2024

Program accomplishments

  • THE INSTITUTE IS A NON-PROFIT ORGANIZATION WHOSE PRIMARY PURPOSE IS TO PROMOTE AND FACILITATE SCHOLARLY RESEARCH, ANALYSIS, EXAMINATION AND DISCUSSION OF TAX POLICY ISSUES. THE INSTITUTE ALSO EXISTS TO PROMOTE THE IMPROVEMENT OF THE TAX SYSTEM AND PROVIDE ASSISTANCE TO FEDERAL, STATE, AND LOCAL AUTHORITIES INVOLVED IN TAX ADMINISTRATION.
    Expenses $59,987

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2025 990-EZ for AMERICAN TAX POLICY INSTITUTE

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
52-1660704
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1990
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$237,424
Income (IRS master file)
$65,574

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2024$65,574$83,532$237,424XML
990-EZDecember 2023$63,474$90,236$249,483XML
990-EZDecember 2022–––IRS
990-EZDecember 2021$36,847$61,589$304,848XML
990-EZDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1660704).

Questions about AMERICAN TAX POLICY INSTITUTE

What is the EIN of AMERICAN TAX POLICY INSTITUTE?
The employer identification number (EIN) of AMERICAN TAX POLICY INSTITUTE is 52-1660704.
Is AMERICAN TAX POLICY INSTITUTE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
Are donations to AMERICAN TAX POLICY INSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does AMERICAN TAX POLICY INSTITUTE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICAN TAX POLICY INSTITUTE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN TAX POLICY INSTITUTE last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
Who are the officers and directors of AMERICAN TAX POLICY INSTITUTE?
The 990-EZ for the year ended December 31, 2024 lists 27 people; 0 received compensation from the organization.
How much revenue does AMERICAN TAX POLICY INSTITUTE have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $65,574, expenses of $83,532 and total assets of $237,424 at year end.

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