Frank Smith Frank is a Tax Partner at RAFFA, and has over 17 years of experience in the area of tax-exempt organizations. Frank currently manages the firm's exempt organization tax practice. Prior to joining RAFFA, Frank was a senior manager in the National Tax Department of Ernst & Young where he specialized in analyzing and addressing tax issues related to the nonprofit industry. As such, he worked with a wide variety of tax-exempt organizations throughout the country and was responsible for monitoring the regulatory and legislative developments of the nonprofit industry on a daily basis.Frank has extensive experience dealing with issues related to tax exemption, including the preparation and review of annual tax returns, providing consultation services related to the organization and day-to-day operations of all types of exempt organizations, and researching and analyzing complex transactions engaged in by such organizations. While at Ernst & Young’s National Tax Department, Frank assisted with the creation and maintenance of a national online tax advisor service that provided written tax advice to internal and external users throughout the country. In addition, Frank has developed and taught training courses internally for Ernst & Young and Raffa, as well as externally for the Council on Foundations, the Association of Small Foundations, and the DC Bar Association. Frank is a member of the Michigan Association of CPAs and the American Institute of Certified Public Accountants. He is also a long-standing member of the Council on Foundations’ Philanthropic Advisors Network. Frank received his bachelor's degree in Accounting and his master’s degree in Taxation from Brigham Young University in 1991. |
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