Services

Eve’s speaking and teaching presentations are unique both in being tailored to the needs of seminar and/or conference sponsors and being offered solely under her instruction. Seminars and presentation materials are continually updated and reflect Eve’s extensive law-practice experience in assisting exempt organizations with both their reporting obligations and tax-exemption qualification mandates.

Eve has for decades authored and instructed exempt organization tax courses, including what became in 2009 two all day flagship Form 990 preparation courses. From 2013 and 2016 forward through 2019, Eve’s two 990 coursebooks were licensed to and offered by AICPA, with CPA Jane Searing as co-author. As of the advent of the 2020 CPE season, Eve has revamped both courses’ underlying materials and approach into 14 webinars (these are a stand-alone topic of this website’s Events page!)

Sector consultants (including CPA firms), CPA societies, other professional organizations and nonprofit organizations or managers wanting more detailed information on Borenstein’s seminars or speaking should contact Eve by email or phone. Presentations may of course be tailored to the audience’s individual needs – past examples may be found in the listing of Presentations/Workshops within Eve’s Professional Resume. Rates are individually negotiated and typically vary based on type of sponsor.

Biography

Eve has practiced law since 1985, operating first for 15 years the Tax Exempt Law Office of Eve Rose Borenstein, LLC, and then, from January 2004 through April 2019, BAM Law Office, LLC (formerly Borenstein and McVeigh Law Office). As of May 1, 2019 Eve is Of Counsel with Harmon, Curran, Spielberg & Eisenberg, LLP www.harmoncurran.com. In all three firms, her practice has focused almost exclusively on the unique tax and administrative rules applied by the IRS, as well as federal and state agencies, to “tax-exempt” organizations. In addition to practicing law, Eve also conducts a teaching and speaking consultancy, Eve Rose Borenstein, LLC  www.taxexemptlaw.org. (the subject of this site!)

Eve serves exempt organizations, as well as CPAs and other legal professionals who need co-counsel, in their efforts with nonprofits, nation-wide. She represented more than 1000 tax-exempt organizations before the IRS on field audit examinations, private letter ruling requests, exemption applications, status updates, and sub-classification determination requests. Her clientele is diverse – almost 50% are organizations with gross revenues of less than $2m per year, 35% are medium size ($2-10m) and the remainder are large organizations ($10m+). In addition to IRS representation, Eve’s work also involves assisting clients with tax planning, structural and/or relationship issues, and internal governance needs.   

Eve is committed to expanding exempt organizations’ access to quality legal and accounting assistance. For more than two decades she has been active in the American Bar Association’s Tax Section Committee on Exempt Organizations.  From there, as well as through other professional associations and committees (including those of the AICPA), she has promoted pro bono assistance and diligently worked to provide feedback to the IRS on exempt organization forms and procedures.

In addition to teaching those who serve non-profits, she directly trains organizations on their federal tax needs and overall compliance mandates. Her speaking and teaching have always comprised a significant portion of her work, as she is committed to helping the sector “do it right the first time”.

Eve is a proud New Jersey native and initially was a New England-transplant (graduating from the University of Rhode Island). She came to Minnesota in 1982 to attend the University of Minnesota Law School (graduating in 1985), and never left. Her first job after law school was in Ernst & Whinney’s Tax Department, after which she began her own practice as noted above. She resides in Minneapolis and Duluth, has two wonderful children who live close by, and enjoys all things fun with her now-legal spouse.

Highlighted Professional Contributions and Honors

United States Congress Testimony and Public Comments to IRS Exempt Organizations Division

  • Invited Testimony on the Redesigned Form 990 before the House of Representatives’ Committee on Ways and Means, Oversight Subcommittee:  2nd Hearing on Oversight and Operations of Tax-Exempt Organizations, July 25, 2012.
  • Participated in over 600 pages of the 3000 total pages of comments provided to the IRS on the IRS’ Proposed 2008 Form 990 Redesign (sought summer 2007) and Draft Instructions to said Form (sought April 15 – June 1, 2008).

Outstanding Nonprofit Lawyer Award

  • 2018 Outstanding Nonprofit Lawyer Award, bestowed by the Nonprofit Organizations Committee of the American Bar Association, Section of Business Law for distinguished service as outside counsel to nonprofit organizations. Download PDF

Participating Member: American Bar Association Committee on Exempt Organizations, Section of Taxation

  • Contributor: ABA Comments on Proposed Regulations Under Section 512(a)(6) (June 2020)
  • Co-chair, Form 990 Revision Taskforce, 2005 – 2009
  • Contributor, Response (July 2004) to June 22, 2004 United States Senate Committee on Tax Hearings and Staff’s “White Paper” on Charitable Organizations
  • Liaison to American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel, 2002 – present
  • Member, Political & Lobbying Activities & Organizations Subcommittee, 1993 – present

TEGE Exempt Organizations Council

  • Inaugurating participant in establishing nation-wide Council superseding what had originally been IRS-led Regional Councils, February 2018
  • “TIC-TAQ Forums” (formerly, “Quarterly Calls”) Coordinator, presenting questions from practitioners in advance of sessions with hosted IRS Officials from Office of Chief Counsel (EEE) and Exempt Organizations Division’s Directors Office, February 2018 – present

Resume

Eve’s professional resume is updated at least twice a year.  It may be accessed in .pdf form here:

  Download Resume PDF