Frank H. Smith, CPA, Esq. is a Partner with Raffa and has more than 25 years of experience working with tax-exempt organizations and is considered a subject matter expert in analyzing complex transactions engaged in by all types of exempt organizations.
Since joining Raffa in 2002, Frank has managed Raffa’s nonprofit tax department, preparing and reviewing annual tax returns and providing tax consultation services related to day-to-day operations of private foundations, public charities and trade associations. Frank has led numerous presentations and webinars that took clients, non-clients, boards and policymakers line-by-line through the 990 form and addressed all types of issues that impact nonprofit organizations. In addition, Frank provides annual trainings related to applying for tax-exempt status and satisfying Form 990 tax reporting requirements for members of the DC Bar, AICPA, GWSCPA and others.
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. Frank also assisted with the creation and maintenance of a national online tax advisor service that provided written tax advice to internal and external users nationwide.
Frank is a Certified Public Accountant licensed in the District of Columbia and a member of AICPA. Frank has a bachelor’s degree in Accounting and a master’s degree in Taxation from Brigham Young University.
Aaron M. Fox, CPA, Esq. is a Senior Manager in Raffa’s nonprofit tax department. He has over ten years of experience working with tax-exempt organizations to improve compliance and help solve their unique challenges.
Since joining the firm in 2008, he has become a critical leader in the department and is responsible for managing the tax compliance for Raffa’s most complex and demanding clients. His compliance work includes overseeing federal and state tax return preparation for large tax-exempt organizations and their for-profit subsidiaries, quarterly and annual tax planning, and retirement plan filings. Furthermore, Aaron has helped grow the tax consulting practice at Raffa by working with clients to produce key tax research, Fin48 analysis, contract review assistance and and written tax memorandum. In addition, Aaron has been instrumental in educating client management, board members, fellow staff and the general public on a range of topics including lobbying regulation, political activity, nonprofit governance trends, Form 990 best practices, and compliance with foreign filing requirements, through published articles, webinars and live instruction at a variety of venues including the GWSCPA conference and the Raffa Learning Community.
Prior to joining Raffa, Aaron worked as a tax and audit senior serving high net worth individuals, corporations, partnerships, estates and trusts.
Aaron is a Certified Public Accountant licensed in the state of Virginia. He graduated from the George Mason University with a B.A. degree in Accounting.