Eve Rose Borenstein is a tax attorney who practices exclusively in representing tax-exempt organizations before the Internal Revenue Service and State Administrative agencies. After working in non-profit administration in the 1970's, she received her law degree in 1985 from the University of Minnesota, joining the Tax Department of the Minneapolis office of Ernst & Whinney. In mid-1988 she opened a solo practice in Minneapolis from which she represents exempt organizations on planning for federal tax issues and State law requirements upique to the non-profit sector. Since then, she has counselled more than 800 organizations from throughout the Upper Midwest on issues ranging from organizational start-up to complex structores and reorganizations, on Form 990 and 990T filing issues, and at the IRS National Office level on audit or exemption applicaiton controversies. In addition, she consults with the CPA community nationwide on exempt organization tax planning mandates. She is a widely respected speaker on exempt organization and nonprofit statutory requirements before both the professional and nonprofit communities nationwide.