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← CENTER FOR TAXPAYER RIGHTS

Form 990 for tax year 2025

Filed by CENTER FOR TAXPAYER RIGHTS.

Totals

Total revenue
$1,276,976
Total expenses
$1,151,226
Contributions and grants received
$1,232,001
Grants paid
$105,000
Program service revenue
$44,975
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,122,128
Total liabilities, end of year
$14,669
Net assets or fund balances, end of year
$1,107,459
Program services expenses (Part IX)
$1,126,667
Management and general expenses
$23,902
Fundraising expenses
$657
Program service expenses (Part III)
$1,126,667

Program services were 97.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $204,000

  • 1f · All other contributions, gifts and grants

    $1,028,001

  • 1g · Noncash contributions included above

    $42,303

  • 2a · Program service revenue: International Conference on Taxpayer Rights

    total $44,975 · related or exempt $44,975 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $105,000 · program services $105,000

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $307,260 · program services $288,724 · management and general $18,536

  • 7 · Other salaries and wages

    total $379,272 · program services $379,272

  • 8 · Pension plan contributions

    total $31,285 · program services $30,358 · management and general $927

  • 9 · Other employee benefits

    total $57,776 · program services $56,611 · management and general $1,165

  • 10 · Payroll taxes

    total $58,185 · program services $56,146 · management and general $2,039

  • 11b · Fees: legal

    total $166 · management and general $166

  • 11c · Fees: accounting

    total $3,371 · program services $3,034 · management and general $337

  • 11g · Fees: other

    total $27,050 · program services $27,050

  • 13 · Office expenses

    total $5,184 · program services $5,166 · management and general $10 · fundraising $8

  • 14 · Information technology

    total $20,835 · program services $20,436 · fundraising $399

  • 16 · Occupancy

    total $2,119 · program services $2,119

  • 17 · Travel

    total $20,324 · program services $20,324

  • 19 · Conferences, conventions and meetings

    total $50,532 · program services $50,532

  • 22 · Depreciation, depletion and amortization

    total $14,633 · program services $14,633

  • 23 · Insurance

    total $23,944 · program services $23,944

  • 24a · Other expenses: Workers Compensation

    total $1,406 · program services $1,392 · management and general $14

  • 24b · Other expenses: Bank Charges

    total $973 · program services $479 · management and general $494

  • 24c · Other expenses: Publications & Subscriptions

    total $30,141 · program services $30,141 · management and general $0

  • 24d · Other expenses: Taxes & Licenses

    total $470 · program services $6 · management and general $214 · fundraising $250

  • 24e · All other expenses

    total $11,300 · program services $11,300 · management and general $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $910,286 · end of year $1,002,864

  • 3 · Pledges and grants receivable

    beginning of year $47,077 · end of year $90,658

  • 4 · Accounts receivable

    beginning of year $2,230

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,507

  • 10a · Land, buildings and equipment: cost or other basis

    $2,003

  • 10b · Land, buildings and equipment: accumulated depreciation

    $347

  • 10c · Land, buildings and equipment, net

    beginning of year $312 · end of year $1,656

  • 15 · Other assets

    beginning of year $41,370 · end of year $26,950

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $14,669

  • 27 · Net assets without donor restrictions

    beginning of year $632,194 · end of year $757,459

  • 28 · Net assets with donor restrictions

    beginning of year $395,588 · end of year $350,000

Mission and programs · 2025

Mission

The Center for Taxpayer Rights is dedicated to furthering taxpayers' awareness of and access to taxpayer rights. The Center accomplishes its mission, in part, by educating the public and government officials about the role taxpayer rights plays in promoting compliance and trust in systems of taxation.

Activities or mission (Part I)

Advancing taxpayer rights in the US and internationally through the International Conference on Taxpayer Rights, the Low Income Taxpayer Clinic Support Center, Effective Tax Administration programs, the Taxpayer Rights Digest and website.

  • Effective Tax Administration Programs/Projects: This initiative is designed to improve the protection of taxpayer rights, taxpayer knowledge, and tax administration policies and practices to increase voluntary compliance and trust, particularly with respect to underserved or vulnerable populations. Programming and projects include Tax Chats!, workshops and conferences, Effective Tax Administration briefs and other publications, amicus briefs in courts in cases raising important taxpayer rights issues, FOIA requests, training programs, and the Center's website and its newsletter, Taxpayer Rights Digest.

    Expenses $611,946 · Grants $105,000

  • International Conference on Taxpayer Rights (ICTR): The Center organizes and convenes an annual international conference on taxpayer rights. The ICTR brings together scholars, practitioners, and government officials from over 40 countries to discuss and explore how to promote, enhance, and provide taxpayer rights and protections. In 2025, the Center held its conference in Washington DC; the conference was also live-streamed. The theme of the conference was "Taxpayer Rights, Trust, and the Rule of Law." Judges, tax agency officials, academics and practitioners from all over the world participated. Each of the conferences includes a pre- or post-conference workshop or roundtable for persons working for or interested in establishing Low Income Taxpayer Clinics and Taxpayer Advocate/Ombuds offices in their respective countries. Videos and materials of the conference panels are publicly available on the Center's website and youtube channel.

    Expenses $47,007 · Revenue $44,975

  • Low Income Taxpayer Clinic Support Center: The Center supports LITCs in the US and internationally through its LITC Support Center. The Center works with academics and practitioners in other countries who are interested in creating LITCs, and also works with tax agencies in those countries to educate them about LITCs. In the US, the Center also hosts a weekly litigation strategy call with US LITCs to coordinate litigation and identify emerging issues. The Center is developing a nationwide pro bono referral network, through its application, LITC Connect, which matches up volunteer attorneys with small, rural and other LITCs that do not have many volunteers in their communities. The LITC Support Center website, www.litcsupportcenter.org, not only hosts LITC Connect but provides resources and training for Low Income Taxpayers and their representatives. The Center also operates a Low Income Taxpayer Clinic, providing pro bono representation to low income taxpayers and conducting outreach and education to English as a Second Language taxpayers about their rights and responsibilities as taxpayers.

    Expenses $467,714

As filed on the 2025 return.

Listed in Part VII

  • Nina E Olson

    Exec Director, Director, Treasurer, Asst Sec'y

    Total calculated
    $232,537
    From this org
    $210,365
    From related orgs
    $0
    Other
    $22,172
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $185,365
    Bonus
    $25,000
    Other
    $0
    Deferred
    $10,518
    Nontaxable benefits
    $11,654
    Filer's total
    $232,537

  • Nicholas Xanthopoulos

    Senior Attorney

    Total calculated
    $121,787
    From this org
    $107,846
    From related orgs
    $0
    Other
    $13,941
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $103,846
    Bonus
    $4,000
    Other
    $0
    Deferred
    $5,392
    Nontaxable benefits
    $8,549
    Filer's total
    $121,787

  • Jacqueline Lainez Flanagan

    Deputy Director (former), Board member (current)

    Total calculated
    $108,355
    From this org
    $96,894
    From related orgs
    $0
    Other
    $11,461
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $96,894
    Bonus
    $0
    Other
    $0
    Deferred
    $4,845
    Nontaxable benefits
    $6,616
    Filer's total
    $108,355

  • Leslie Book

    Director, Senior Fellow

    Total calculated
    $10,750
    From this org
    $10,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $10,750
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $10,750

  • T Keith Fogg

    Director, President

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Atkinson

    Director, Secretary

    Total calculated
    $0
    Hours/week
    2

  • Alice Thomas

    Director

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • Legal Services Alabama

    $25,000

    To conduct "mystery shopping" of non-credentialed return preparers serving low income communities during the 2025 filing season.

  • RAISE Texas

    $25,000

    To conduct "mystery shopping" of non-credentialed return preparers serving low income communities during the 2025 filing season.

  • Reinvestment Partners

    $25,000

    To conduct "mystery shopping" of non-credentialed return preparers serving low income communities during the 2025 filing season.

  • DNA - People's Legal Services Inc

    $25,000

    To conduct "mystery shopping" of non-credentialed return preparers serving low income communities during the 2025 filing season.

Provenance

Return type
form_990
Tax year
2025
Filed
5 May 2026
IRS schema version
2025v4.0
Source object
202611259349300901

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