MossAdams - Lauren Haverlock

Industry Expertise

Foundations Higher Education Hospitals & Health Systems Life Sciences Long-Term Care Not-for-Profit Private Clients

Practice Focus

Business Tax Estate Tax Planning Organizational Planning & Strategy Tax Structuring

Biography

Lauren has practiced public accounting since 2004. She provides compliance and consulting services for all types of exempt organizations, including public charities in the health care and higher education industries.

Lauren consults on a wide range of issues including public support planning, reasonable compensation best practices, tax impact of alternative investments, lobbying and political activities, unrelated business income tax planning, foreign activities, charity watchdog optimization, and tax-exempt bond compliance.

Lauren’s also experienced in charitable planning for businesses and individuals. She advises private foundations on pertinent issues, including tax planning related to alternative and foreign investments, structuring program and mission-related investments, charitable giving structuring, transactions with disqualified persons, expenditure responsibility, and distribution planning.

External Publications

IRS Warns Donor-Advised Funds May Face New Restrictions (Glasspockets, February 2018)
Private Foundations: Understanding the Requirements and Tax Implications (AICPA CPE Self-Study Course, 2014)

Selected Speaking Engagements

Becoming an Anti-Racist Nonprofit-Legal Issues
(Western Conference for Tax Exempt Organizations, December 2021)
Schedule L and Schedule R
(AICPA Not-for-Profit Industry Conference, June 2021)
Newsworthy Nonprofits + Schedule L and Schedule R
(AICPA Not-for-Profit Industry Conference, June 2021)
Form 990: Deeper Dive
(Southern California Grantmakers, May 2020)
Private Foundation Key Planning Opportunities
(Southern California Grantmakers, October 2019)
Associations Tax Issues
(AICPA Not-for-Profit Industry Conference, June 2019)
Tax Update
(WACUBO Annual Conference, June 2019)
Schedule A: Supporting Organizations
(AICPA Not-for-Profit Industry Conference, June 2019)
Development with Nonprofit Organizations
(Southern California Grantmakers, June 2019)
Public Support and Schedule A
(AICPA Not-for-Profit Industry Conference, June 2018)
501(r) Regulations and Best Practices
(Montana Financial Executives Conference, June 2018)
Behind the Ratings: Charity Watchdog Groups
(AICPA Not-for-Profit Industry Conference, June 2017)
990 Detailed Walkthrough
(CalCPA Not-for-Profit Conference, May 2017)
Advanced Form 990
(New Mexico Society of CPAs, December 2016)
Self-Dealing & Conflicts of Interest: Key Issues for Foundations
(Southern California Grantmakers, August 2016)
Advanced Tax Issues
(CalCPA Not-for-Profit Conference, May 2016)
Form 990 and the Taxation of Nonprofits
(CPE Inc., 2013 and 2014)
IRS Update
(California Board of Equalization Nonprofit Seminar, 2013, 2014, and 2015)
Form 990 (Beginning and Advanced Issues)
(Hawaii Society of CPAs, 2012, 2013, and 2014)

Professional Affiliations

Board Member, Girls on the Run Los Angeles County
Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Member, AICPA Exempt Org Technical Resource Panel
Member, AICPA Nonprofit Conference Planning Committee

Education

BSBA, accountancy, California State University, Long Beach
MBT, University of Southern California

Insights from Lauren Haverlock

2024 Private Foundation Conference:
Day One, Afternoon Sessions

Explore topics to help you navigate your private foundation’s financial and operational complexity at our annual virtual conference.

Higher Education Virtual Town Hall

Navigate your foundation’s financial and operational complexities with insights and strategies from industry professionals.

Higher Education Virtual Town Hall

Explore higher education industry updates while connecting with peers at our virtual town hall.

Private Foundation Conference: Day Two, AM Session

Explore topics to help you navigate your private foundation’s financial and operational complexity at our annual conference.

Private Foundation Conference: Day One, PM Session

Explore topics to help you navigate your private foundation’s financial and operational complexity at our annual conference.

Hiring Remote Employees: Travel Reimbursement, Home Offices, and More

Explore FAQs for companies with remote workforces and related tax implications.

990-T: Recent Lessons Learned

The silo rule and the revised Form 990-T can present challenges. Discuss examples, exceptions, and exclusions.

What Form 990 Says About Your Organization

Form 990 reveals an organization’s financials, mission, major programs, governance, and regulatory compliance.

Higher Education Virtual Town Hall: HEERF III Aid and More

Join us for an information exchange regarding the Higher Education Emergency Relief Fund (HEERF) III and other industry-related topics.

3 Steps of Grantmaking Due Diligence for Private Foundations

Learn about expenditure-responsibility requirements for private foundations—and how to use them to improve grantmaking.

2021 Spring Tax Update

Gain insight into the changing tax landscape, COVID-19 relief initiatives, and congressional guidance for tax-exempt entities.

Higher Education Virtual Town Hall

Join us for an information exchange for accounting and finance leaders of higher education institutions.

Shuttered Venue Operators Grant Program FAQs and Qualifications

Get answers to frequently asked questions about the Shuttered Venue Operators Grant, including entity qualifications.

Community Health Needs Assessment Deadline Extended for 2020

Due to COVID-19, the IRS has extended the Community Health Needs Assessment (CHNA) deadline to December 31, 2020.

IRS Proposes Changes to Group Exemption Letter Program

Recently proposed changes would impact an organization’s ability to receive Section 501(c) tax-exempt status. Learn more.

How Tax-Exempt Groups Can Plan for Excise Tax On Executive Compensation

Review new IRS guidance on tax law that imposes an excise tax on executive compensation so your organization can plan for tax liabilities.

New Equivalency Determination Guidance for Not-for-Profits: Revenue Procedure 2017-53

Learn how not-for-profits can determine if foreign grantees are equivalent to public charities in the United States.

Reduce Your Private Foundation’s Tax Liability by Exploring Distribution and Tax Planning Opportunities

Learn how private foundations can potentially reduce their tax burden by exploring distribution and tax planning opportunities.

Donor-Advised Funds May Have Implications for Public Charities

As donor-advised funds become more prevalent, it’s important to understand the implications for the donor and the public charity receiving the donation. We explore different scenarios in this Insight.