2025-10-24T18:43:15-05:00 2024-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-01-01 310823849 NATIONAL TAX ASSOCIATION - TAX INSTITUTE OF AMERICA NATI 8609861274 673 POTOMAC STATION DRIVE 801 LEESBURG VA 20176 LAURA KAWANO TREASURER 8609861274 2025-10-24 1 0 X JENNIFER S HAN P00633304 2022937000 2025-10-24 2024 2025-03-06 01:10:19Z X NATIONAL TAX ASSOCIATION MEGAN PARSONS 673 POTOMAC STATION DRIVE 801 LEESBURG VA 20176 696743 0 X WWW.NTANET.ORG X 1907 NJ TO ADVANCE THE THEORY AND PRACTICE OF PUBLIC FINANCE. 22 22 0 27 0 0 227693 273321 360462 360195 12849 14869 49860 48358 650864 696743 16193 17594 0 0 0 2500 0 0 0 557746 586314 573939 606408 76925 90335 727485 1085361 63491 255068 663994 830293 X FOUNDED IN 1907, THE NATIONAL TAX ASSOCIATION - TAX INSTITUTE OF AMERICA (THE 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 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 368553 17594 219495 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. 86878 140700 SPRING SYMPOSIUM - THE ASSOCIATION'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. 35114 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. 490545 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 8 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 MEGAN PARSONS 8609861274 673 POTOMAC STATION DRIVE 801 LEESBURG VA 20176 JENNIFER BLOUIN PRESIDENT 1.00 X X 0 0 0 DAPHNE KENYON 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 KIM REUBEN 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 2500 0 0 KATARZYNA BILICKA BOARD MEMBER 1.00 X 0 0 0 STEVEN DEAN BOARD MEMBER 1.00 X 0 0 0 JACOB GOLDIN 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 GARY HOOVER BOARD MEMBER 1.00 X 0 0 0 CHYE CHING HUANG BOARD MEMBER 1.00 X 0 0 0 MARGARET JONES BOARD MEMBER 1.00 X 0 0 0 REBECCA LESTER BOARD MEMBER 1.00 X 0 0 0 FRANCINE LIPMAN BOARD MEMBER 1.00 X 0 0 0 LI LUI 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 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 2500 0 0 0 0 0 1 DETROIT MARRIOTT 400 RENAISSANCE DR W DETRIOT MI 48243 AV & CATERING 185221 APPAM 1100 VERMONT AVENUE NW WASHINGTON DC 20005 MANAGEMENT 176985 2 273321 273321 REGISTRATION FEES 900099 291860 291860 MEMBERSHIPS 900099 68335 68335 360195 14869 14869 47858 47858 OTHER JOURNAL INCOME 900099 500 500 500 696743 360195 0 63227 17594 17594 2500 2500 176985 115040 61945 12875 12875 20000 20000 91065 69166 21899 12314 12314 5596 5596 261099 260649 450 1450 1450 DUES & SUBSCRIPTIONS 4817 4817 FILING FEE 113 113 606408 490545 115863 0 87776 336679 11394 11674 13435 25029 4019 10625 13500 13500 0 0 610861 701354 727485 1085361 26568 207044 36923 48024 63491 255068 X 663994 830293 663994 830293 727485 1085361 90335 75964 0 X X 0 1 X 1 0 X 63078 55412 61192 227693 273321 680696 279938 217720 91611 360462 360195 1309926 343016 273132 152803 588155 633516 1990622 18128 18128 0 18128 18128 1972494 13165 15738 57007 62709 62727 211346 13165 15738 57007 62709 62727 211346 356181 288870 209810 650864 696243 2201968 0.89580 0.91310 0.09600 0.07810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13500 13500 0 0 X 772707 75964 75964 696743 0 696743 606408 0 606408 0 606408 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, 2024 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. 1 2024 OUTSTANDING DOCTORAL DISSERTATION AWARD 1 4000 2024 FELLOWSHIPS 11 13594 PART I, LINE 2: GRANT RECIPIENTS ARE SELECTED THROUGH AN APPLICATION PROCESS THAT EVALUATES ELIGIBILITY BASED ON ENROLLMENT IN POSTGRADUATE OR PROFESSIONAL DEGREE PROGRAMS, EARLY CAREER STATUS, AND DEMONSTRATED INTEREST IN ISSUES AT THE INTERSECTION OF TAX AND CLIMATE OR ENVIRONMENTAL POLICY. ADDITIONAL CONSIDERATION IS GIVEN TO APPLICANTS WHO ARE MEMBERS OF UNDERREPRESENTED MINORITY GROUPS, AS VOLUNTARILY SELF-IDENTIFIED. ALL RECIPIENTS MUST BE U.S. CITIZENS, PERMANENT RESIDENTS, DACA OR ELIGIBLE NON-CITIZENS (PER FAFSA DEFINITIONS) AND MUST COMMIT TO ATTENDING THE NTA ANNUAL CONFERENCE IN PERSON. AWARDS ARE MADE AS REIMBURSEMENTS FOR QUALIFIED TRAVEL EXPENSES, AND RECIPIENTS ARE REQUIRED TO PROVIDE DOCUMENTATION OF EXPENSES BEFORE FUNDS ARE DISBURSED. 0 0 0 0 0 0 0 0 0 FORM 990, PART VII, SECTION A, LINE 5 THE 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 THE 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 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 ASSOCIATION'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 ASSOCIATION 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 ASSOCIATION'S WEBSITE, NTANET.ORG FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED THE PROCESS SINCE THE PRIOR YEAR.