Services

Eve’s speaking and teaching presentations are unique both in being tailored to the needs of seminar/conference sponsors and being offered solely under her instruction. Courses and presentation materials are continually updated and reflect the instructor’s extensive law-practice experience in assisting exempt organizations with both their reporting obligations and tax-exemption qualification mandates. CPA societies and similar professional organizations wanting more detailed information on Borenstein’s 2018 and 2019 CPE years’ Exempt Organization Form 990 Tax courses (shown below) should contact Eve by email or phone. Parties seeking presentations should note that these are individually tailored for the audience (past examples may be found in the listing of Presentations/Workshops within Eve’s Professional Resume. Rates are based on type of sponsor (e.g., nonprofit association versus professional CPE-credit provider) and travel time. A recurring comment on participant evaluations is: Ms. Borenstein took what could have been a dry topic and made it interesting, actually, even fun!  Please feel free to contact us for more information or for references.

Flagship Exempt Organization Tax Courses

Eve has been the developer/instructor of five full day courses that have evolved, over the last 20 years, into distinct subject matter offerings that can be accessed in 2, 4, 6, or 8 CPE segments.  All of these courses (see list below) are updated annually. (Note: the last two courses listed are Form 990 courses co-authored with CPA Jane Searing and have been licensed to AICPA – the authors’ original materials that inform these courses may be accessed by all but State CPA Societies on a negotiated basis.)

  • Qualifying and Maintaining §501(c) Exempt Organizations

  • Unrelated Business Income Tax Planning

  • New (2017) Form 990 Master Class

  • Form 990: Mastering Its Unique Characteristics

  • Form 990: Exploring the Form’s Complex Schedules

  • Form 990 Master Class: Taking Real-World Facts From Draft to Final

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

  • Liaison to American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel, 2002 – present
  • Co-chair, Small Organizations Subcommittee, inception (2000) - present
  • Contributing Member, Political & Lobbying Activities & Organizations Subcommittee, 1993 - present
  • Co-chair, Form 990 Revision Taskforce, 2005 - 2009
  • Co-chair, Revising IRS Form 1023 Subcommittee, inception (2002) - conclusion (2004)
  • Contributor, Response (July 2004) to United States Senate Committee on Tax June 22, 2004 Hearings/Staff’s “White Paper” on Charitable Organizations

Resume

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

  Download Resume PDF