About Aaron

Aaron Fox is a tax partner in the Firm’s Washington, D.C. office. Aaron has approximately 15 years of experience working with tax-exempt organizations. 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. Since joining the nonprofit specialty group in 2007, he has become a leader in the practice and is responsible for managing tax compliance for the Firm’s most complex and demanding clients.

Aaron has helped grow the tax consulting practice by delivering exceptional tax research, Fin48 analysis, contract review assistance, and written tax memoranda. He oversees federal and state tax return preparation for large tax-exempt organizations and their for-profit subsidiaries, quarterly and annual tax planning, and retirement plan filings. He advises clients on IRS reporting, corporate governance, international grantmaking and cross-border operations, including withholding, the creation and operation of for-profit subsidiaries and affiliated nonprofits, group exemption rulings, and the maintenance of large exempt groups.

Aaron’s focus is on minimizing unrelated business income, representing clients with the IRS, state nexus issues, political and lobbying rules for advocacy organizations including PAC’s, retirement plan filings, as well as private foundation transactions and planning.

As an active writer and presenter, Aaron has been influential in educating clients, board members, staff, and others on a range of topics such as lobbying regulation, political activity, nonprofit governance trends, and compliance with foreign filing requirements. He currently manages the Marcum nonprofit sector PPP group, EIDL program, Employee Retention Tax Credits, and other groups studying the stimulus available due to COVID-19.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
Practice Focus

Tax Compliance
Tax Consulting
Board Governance

Industry Focus

Exempt Organizations
Start-Up Social Enterprises
Political and Lobbying Organizations
Retirement Plans


Bachelor of Science, Accounting
George Mason University