The content of this website was written by Sandy Deja, who has
non-profit tax issues since 1974. As an IRS Exempt
Organizations Specialist from 1974 to 1986, Sandy reviewed thousands
of applications for 501(c)(3) status, audited hundreds of tax and
information returns filed by non-profits, and
trained other IRS
agents in Exempt Organizations tax law.
Since leaving the IRS in 1986, Sandy has prepared 501(c)(3)
applications for over a thousand non-profit clients, and reviewed
almost as many prepared by "Do-It-Yourselfers."
She has taught
workshops on Form 1023 and other aspects of non-profit taxes for
diverse groups including the American
Institute of Certified Public
Accountants, the American Association of Retired Persons, the
Washington State Bar
Association, Children's Defense Fund, and the
Secret Masters of Fandom.