Marcum LLP

Frank H. Smith


CPA*
 
Frank H. Smith, National Leader, Nonprofit Tax, Tax & Business
National Leader, Nonprofit Tax
Tax & Business
*Licensed by the District of Columbia
 

1899 L Street, NW
Suite 850
Washington, DC 20036

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Frank Smith is leader of the Firm's national Nonprofit Tax Practice. He is also a Partner in the Tax and Business Services Division in the Firm's Washington, D.C. office.He came to Marcum via the Firm's merger with Raffa, P.C., one of the nation's preeminent public accounting and business consulting firms, specializing in nonprofits.

Mr. Smith has been leading the nonprofit tax practice in the D.C. office since joining the Firm in 2002. In addition to being a leading tax authority in private and family foundations, he has worked with thousands of nonprofits and has become proficient in analyzing complex transactions associated with 501(c)(3) and 501(c)(6) organizations.

Under Mr. Smith's leadership, the nonprofit tax team in the D.C. region prepares and reviews more than 400 annual tax returns and provides various tax consultation services related to the day-to-day operations of public charities, private foundations, and trade associations.

Known for his ability to clearly articulate complex topics, he frequently leads seminars and webinars, including one that walks attendees line-by-line through their annual tax returns. Additionally, he conducts client-specific trainings that cover topics unique to nonprofits including governance and policy. For members of the DC Bar, Frank regularly provides workshops related to applying for tax-exempt status and satisfying Form 990 tax reporting requirements.

Prior to joining Marcum, Mr. Smith spent 10 years working with a "Big 4" accounting firm, including five years in the national nonprofit tax office in Washington, DC.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA)
  • Greater Washington Society of CPAs
  • AICPA Exempt Organizations Technical Resource Panel, Associate Member
Subject Matter Expertise

Tax Compliance
Tax Consulting

Practice Focus

Exempt Organizations
Public Charities
Private Foundations
Associations

Education

Master in Taxation,
Brigham Young University

Bachelor in Science, Accounting
Bringham Young University

Related News

Hartford Business Journal quoted Nonprofit Tax Leader Frank Smith in an article about the impact of the new tax law on fundraising.


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Hartford Business Journal quoted Nonprofit Tax Leader Frank Smith in an article about the impact of the new tax law on fundraising.

Some local nonprofits are seeing fewer donations in wake of federal tax law changes.

The Hill published an article by Nonprofit Tax Leader Frank Smith about the misunderstood world of private foundation tax rules.


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The Hill published an article by Nonprofit Tax Leader Frank Smith about the misunderstood world of private foundation tax rules.

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Raffa-Marcum’s Nonprofit & Social Sector Group Named to Inaugural Real Leaders 100 List of Top Impact Companies

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TriplePundit published 20 Questions for Private Foundations from Raffa - Marcum's Nonprofit & Social Sector Group


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Raffa - Marcum's Nonprofit and Social Sector Group, a service of Marcum LLP, recommends 20 questions that can help guide private foundations in remaining compliant ....

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IRS Guidance on Long-Awaited Qualified Transportation Fringes for Exempt Organizations is Finally Here


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Tax Flash - Nonprofit & Social Sector

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Long Island Business News featured Marcum’s merger with Raffa P.C.


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Long Island Business News featured Marcum’s merger with Raffa P.C.

Marcum announced today that it has merged in Raffa, a Washington, D.C.-based public accounting firm focused on serving the nonprofit sector.

NonProfit Times reported on Raffa PC’s merger into Marcum.


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NonProfit Times reported on Raffa PC’s merger into Marcum.

Nonprofit-focused accounting firm Raffa, P.C. was merged into Marcum LLP effective October 1. The Raffa team joined Marcum's Not-for-Profit Practice group, which will be known ....

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Accounting Today reported on Marcum’s merger with Raffa P.C.

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Marcum LLP Merges in Raffa, P.C., Creating a National Accounting Force in the Nonprofit Sector

Marcum LLP has merged in top accounting firm Raffa, P.C., effective October 1, the Firm announced today. A recognized leader in the nonprofit and social sector, ....

 
 
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