Nonprofit Tax Track (E2005614)

Magdalena M. Czerniawski, CPA, MBA, is a partner at Marks Paneth LLP and a member of the firm’s Nonprofit, Government & Healthcare Group. With nearly 17 years of nonprofit industry experience, she provides tax services to a wide array of nonprofits, including charitable organizations, social welfare organizations, professional associations and private foundations.

In addition to providing tax planning and advisory services, Ms. Czerniawski specializes in matters related to ASC 740-10 (FIN 48), the reporting requirements that govern contributions, compensation, unrelated business taxable income, lobbying costs, and public support testing. She also represents her clients as an authorized representative before the Internal Revenue Service and various state agencies. Furthermore, Ms. Czerniawski’s experience includes serving clients with matters related to employee benefit plans, healthcare organizations and hospitals, affordable housing entities, foreign tax filings and payroll tax returns.

Prior to joining Marks Paneth, Ms. Czerniawski was a Senior Tax Manager with a national accounting firm, where she focused on tax consulting and compliance for many of their highest profile clients. She has published various articles on industry-specific tax matters and has served as a speaker for internal and external seminars.

Maria Hooke currently serves as the Director, Exempt Organizations Examinations where she provides executive oversight of the nation-wide examinations program. Prior to this assignment Maria served as the Assistant to the Assistant Deputy Commissioner, Government Entities/Shared Services in the Tax Exempt and Government Entities Division (TE/GE). In this role, she provided leadership for the Government Entities Division, including Tax Exempt Bonds, Indian Tribal Governments and Federal, State & Local Governments.

Maria has also served as the acting as the Director of Tax, Forms and Publications in Wage and Investment, the acting Director of Enterprise Case Management in Small Business/Self Employed and the Director of Business Systems Planning in TE/GE. She began her IRS career in 1985 as a Revenue Agent in Miami, Florida. Maria holds a Bachelor of Arts degree in Accounting from St Thomas University in Miami, Florida.

Peter Lorenzetti is the Exempt Organizations Examinations Area Manager for the Northeast Area in the Tax Exempt and Government Entities Division of the Internal Revenue Service.

Peter began his career in the Internal Revenue Service in June 1973, as a Tax Auditor in the Examination Division and joined the Employee Plans/Exempt Organizations Division in 1976 as an Internal Revenue Agent – Employee Plans Specialist.

Peter has held increasingly responsible positions in the Service, including Employee Plans Group Manager, Chief of the EP/EO Quality Review Staff, Senior Regional Analyst, Exempt Organizations Branch Chief and EP/EO Assistant Division Chief, prior to assuming his current position as Area Manager. Peter has had several acting assignments as the Director, EO Examinations. Peter has been an Instructor for Adelphi University in its paralegal program.

He graduated Cum Laude with a Bachelor of Arts degree from Fordham University.

Robert R. Lyons, CPA New York, NY Rob has 40 years of experience in the field of public accounting including experience with both regional and national Big 4 accounting firms. Rob’s emphasis has been in the not-for-profit tax and audit fields for the past thirty years. In addition to professional activities, he has taught and lectured in various advanced educational programs. Prior to Joining MP&S, Rob was the Director of Not-For-Profit Tax for KPMG’s New York office and had direct responsibility for tax operations for over 250 medium to large size not-for-profit clients including various pension trust activities. Rob’s specialization includes but is not limited to the areas of unrelated business income, use of for-profit subsidiaries, IRS intermediate sanctions, alternative investments and various other exempt organization reporting and compliance issues. In addition, he has consulted extensively with non-profits in the area of planned giving and development, expansion and growth potential. He has written numerous articles in the Journal of Taxation for Exempt Organizations and Tax Advisor Direct. Rob’s book credits include: Getting Started with Non-Profits, Non-Profits-Advanced Tax Issues, the 990 Workshop, CPA: Guide to Planned Giving, and Form 990: AICPA’s Answer to Unlocking the Tax Complexities. Rob is a member of the American Institute of CPAs and the New York State Society of CPAs and is a CPA licensed to practice in New York State, Florida, the District of Columbia and Virginia.