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srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaTw6EHNYClf9oHqO_Project-Heat-Combo-Graphics-slice.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaTw6EHNYClf9oHqO_Project-Heat-Combo-Graphics-slice.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaTw6EHNYClf9oHqO_Project-Heat-Combo-Graphics-slice.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/news/baker-tilly-to-acquire-berkowitz-pollack-brant" class="text-decoration-none stretched-link text-body">Baker Tilly to acquire Berkowitz Pollack Brant, strengthening Southeast presence and East Coast reach </a></h3><div class=""><p class="line-clamp-6">Advisory, tax and assurance firm Baker Tilly plans to acquire Berkowitz Pollack Brant Advisors + CPAs (Berkowitz Pollack Brant), one of Florida’s largest and most respected accounting and advisory firms.</p><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="Baker Tilly and Moss Adams to Combine" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaJosXaTt2nPbaLPe_Cubs-x-Mariners-Combination-Graphics-Web-Tag.png%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaJosXaTt2nPbaLPe_Cubs-x-Mariners-Combination-Graphics-Web-Tag.png%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaJosXaTt2nPbaLPe_Cubs-x-Mariners-Combination-Graphics-Web-Tag.png%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/news/baker-tilly-and-moss-adams-to-combine" class="text-decoration-none stretched-link text-body">Baker Tilly and Moss Adams to Combine to Create an Industry-Defining Advisory and Accounting Firm in a Strategic Merger Backed by Hellman &amp; Friedman</a></h3><div class=""><p class="line-clamp-6">Expanded industry specialization, geographic reach and private equity investment position the firm for long-term growth and innovation.</p><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="Baker Tilly to acquire KraftCPAs" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFrgzHfc4bHWirhU_Project-Kayak-Combination-Graphics_1920-x-1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFrgzHfc4bHWirhU_Project-Kayak-Combination-Graphics_1920-x-1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFrgzHfc4bHWirhU_Project-Kayak-Combination-Graphics_1920-x-1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/news/baker-tilly-to-expand-southeast-presence-with-kraftcpas" class="text-decoration-none stretched-link text-body">Baker Tilly to expand Southeast presence with addition of KraftCPAs</a></h3><div class=""><p class="line-clamp-6">Leading advisory, tax and assurance firm Baker Tilly announces its intent to acquire KraftCPAs PLLC (KraftCPAs), a Nashville-based accounting and advisory firm with a decades-long track record of service and specialization across key industries.</p><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="Baker Tilly to acquire Sockeye" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFGHYLNJEFaPYCLB_Project-Angler-Combination-Graphics_1920x1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFGHYLNJEFaPYCLB_Project-Angler-Combination-Graphics_1920x1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaFGHYLNJEFaPYCLB_Project-Angler-Combination-Graphics_1920x1080.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D238%252C0%252C2025%252C1406%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/news/baker-tilly-to-acquire-sockeye-to-expand-sage-intacct-capabilities" class="text-decoration-none stretched-link text-body">Baker Tilly to acquire Sockeye to expand Sage Intacct capabilities, construction industry focus</a></h3><div class=""><p class="line-clamp-6">Leading advisory, tax and assurance firm Baker Tilly announces its intent to acquire Sockeye, a top Sage Intacct partner recognized for its deep industry expertise and technology-enabled finance, accounting and project management solutions.</p><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div></div></div><button class="btn-swiper-prev-alt d-inline-flex justify-content-center align-items-center mt-3 mt-xxl-0 border-0" style="--btn-gradient-color:255,255,255" aria-label="Previous Slide"><span class="d-flex justify-content-center align-items-center rounded-circle bg-dark text-invert"><svg width="6" 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srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaN7gSp5xUNkB1bXu_mountain-adobestock_70532513.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C50%252C2000%252C608%26w%3D1480%26h%3D450&amp;w=1920&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaN7gSp5xUNkB1bXu_mountain-adobestock_70532513.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C50%252C2000%252C608%26w%3D1480%26h%3D450&amp;w=3840&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaN7gSp5xUNkB1bXu_mountain-adobestock_70532513.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C50%252C2000%252C608%26w%3D1480%26h%3D450&amp;w=3840&amp;q=75"/></div><div class="position-relative px-4 px-lg-7 py-8 py-lg-9 z-1 text-invert"><p class="kicker mb-2"></p><h2>One firm. Expanding possibilities.</h2></div></div></div></div><div class="pb-7 bg-gray-900"><div class="container"><div class="position-relative p-4 p-lg-7 bg-gray-400"><div class="row"><div class="col-lg-6"><h5>Baker Tilly and Moss Adams have joined forces to create something greater: One firm with the resources, expertise and vision to better serve the middle market.</h5><p>Together, we are charting a clear path forward, combining our strengths to deliver sharper insights, broader capabilities and more tailored solutions for you.</p><p>We know change raises questions, so we want to be transparent about what you can expect. While much of what you value in Baker Tilly remains, we’re also excited to unlock new opportunities for your business.</p></div><div class="col-lg-6 text-center"><a class="btn rounded-pill type-scale-n1 px-4 py-3 btn-primary text-body fw-bold" href="/more-than-a-merger-a-multiplier"><span class="row g-3 align-items-center flex-nowrap"><span class="col text-start">Discover more about this combination</span><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="col-auto"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></span></a></div></div></div></div></div></section><section id="" class="section dark bg-gray-900 text-invert pt-0"><div class="js-animate position-relative overlay"><div class="position-absolute top-0 end-0 bottom-0 start-0"><img alt="" loading="lazy" width="3000" height="1688" decoding="async" data-nimg="1" class="w-100 h-100 object-fit-cover" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBzRoF3NbkBXoXn_networkoflinesandnodes.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D0%2C179%2C2310%2C941%26w%3D1670%26h%3D680&amp;w=3840&amp;q=75 1x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBzRoF3NbkBXoXn_networkoflinesandnodes.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D0%2C179%2C2310%2C941%26w%3D1670%26h%3D680&amp;w=3840&amp;q=75"/></div><div class="container pt-8 position-relative z-1 text-invert pb-11"><p class="kicker mb-4" style="visibility:hidden;opacity:0"><time>Jun 23</time> | <!-- -->Webinar</p><h2 class="mb-7" style="visibility:hidden;opacity:0">Navigating Equity Compensation in M&amp;A: Accounting and Operational Impacts</h2><div style="visibility:hidden;opacity:0"><a class="btn rounded-pill type-scale-n1 px-4 py-3 btn-primary text-body fw-bold" href="/events/navigating-equity-compensation-in-ma-accounting-and-operational-impacts"><span class="row g-3 align-items-center flex-nowrap"><span class="col text-start">Discover more and register</span><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="col-auto"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></span></a></div></div></div><div class="mt-n9 bleed-white bleed-left bleed-left-width-1 bleed-right bleed-right-width-2"><div class="container p-0 position-relative z-2"><div class="px-4 py-7 bg-white"><div class="mb-7 text-body"><h2>Upcoming events</h2></div><div class="row row-cols-1 row-cols-md-2 row-cols-lg-4 g-4"><div class="col"><div class="card h-100 bg-white"><div class="mb-3 border-bottom border-dark"><p class="kicker d-flex justify-content-between mb-2">Webinar<time>Jun 16</time></p></div><img alt="Digital strategy board meeting" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKmYF3NbkBXnXq_Digital-strategy-meeting.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKmYF3NbkBXnXq_Digital-strategy-meeting.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKmYF3NbkBXnXq_Digital-strategy-meeting.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D182%2C0%2C1555%2C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body px-0"><div class=""><h3 class="card-title type-scale-1"><a href="/events/from-quickbooks-to-modern-finance-become-the-strategic-leader-your-business-needs" class="text-decoration-none stretched-link text-body">From QuickBooks to modern finance</a></h3></div></div></div></div><div class="col"><div class="card h-100 bg-white"><div class="mb-3 border-bottom border-dark"><p class="kicker d-flex justify-content-between mb-2">Webinar<time>Jun 18</time></p></div><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCRPIF3NbkBXpEn_Crates_International_Service.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D54%252C0%252C2893%252C2009%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCRPIF3NbkBXpEn_Crates_International_Service.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D54%252C0%252C2893%252C2009%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCRPIF3NbkBXpEn_Crates_International_Service.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D54%252C0%252C2893%252C2009%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body px-0"><div class=""><h3 class="card-title type-scale-1"><a href="/events/trade-policy-and-tariff-update" class="text-decoration-none stretched-link text-body">Trade policy and tariff update</a></h3></div></div></div></div><div class="col"><div class="card h-100 bg-white"><div class="mb-3 border-bottom border-dark"><p class="kicker d-flex justify-content-between mb-2">Webinar<time>Jul 1</time></p></div><img alt="Capitol building reflection at sunrise" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvFIF3NbkBXoRF_government-contractors.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D109%2C0%2C933%2C648%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvFIF3NbkBXoRF_government-contractors.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D109%2C0%2C933%2C648%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvFIF3NbkBXoRF_government-contractors.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D109%2C0%2C933%2C648%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body px-0"><div class=""><h3 class="card-title type-scale-1"><a href="/events/mission-possible-modernizing-govcon-planning-with-onestream-and-ai" class="text-decoration-none stretched-link text-body">Mission possible: Modernizing GovCon planning with OneStream and AI</a></h3></div></div></div></div><div class="col"><div class="card h-100 bg-white"><div class="mb-3 border-bottom border-dark"><p class="kicker d-flex justify-content-between mb-2">Webinar<time>Jul 15</time></p></div><img alt="Cybersecurity strategy for multiple devices" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAy7IF3NbkBXmsA_group-meeting-with-laptops-and-locks.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D53%2C0%2C2393%2C1662%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAy7IF3NbkBXmsA_group-meeting-with-laptops-and-locks.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D53%2C0%2C2393%2C1662%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAy7IF3NbkBXmsA_group-meeting-with-laptops-and-locks.jpg%3Fauto%3Dformat%2Ccompress%26rect%3D53%2C0%2C2393%2C1662%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body px-0"><div class=""><h3 class="card-title type-scale-1"><a href="/events/senior-living-ap-automation-your-path-to-the-5-day-close" class="text-decoration-none stretched-link text-body">Senior Living AP Automation: Your Path to the 5‑Day Close</a></h3></div></div></div></div></div><div class="d-flex justify-content-end"><a target="_blank" rel="noopener noreferrer" class="btn rounded-pill type-scale-n1 px-4 py-3 btn-outline-dark fw-bold" href="https://www.bakertilly.com/events"><span class="row g-3 align-items-center flex-nowrap"><span class="col text-start">View all events</span><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="col-auto"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></span></a></div></div></div></div></section><section id="" class="section gray bg-gray-400"><div class="container pb-7"><div class="row"><div class="col-md-5 col-lg-4"><h2 class="pt-4 border-top border-3 border-dark">Our industry specialization</h2></div><div class="col-md-7 offset-lg-1"><div class="pt-4"><p>Our years of experience across industries runs deep while we maintain a constant lookout for what&#x27;s next. See what we deliver in your sector.</p></div></div></div></div><div class="container-fluid px-0"><div class=""><div class="container position-relative"><div class="position-relative"><div class="swiper"><div class="swiper-wrapper"><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCU74F3NbkBXpKc_construction-industry.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D123%252C0%252C5530%252C3840%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCU74F3NbkBXpKc_construction-industry.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D123%252C0%252C5530%252C3840%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCU74F3NbkBXpKc_construction-industry.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D123%252C0%252C5530%252C3840%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/construction" class="text-decoration-none stretched-link text-body">Construction</a></h3><div class=""><div class="line-clamp-6"><p>Baker Tilly’s experienced construction accountants help owners and executives of construction companies grow their business from audit and tax to construction advisory services, all tailored to your needs.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCUzoF3NbkBXpKR_energy-oil-refinery.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C175%252C4288%252C2978%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCUzoF3NbkBXpKR_energy-oil-refinery.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C175%252C4288%252C2978%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxCUzoF3NbkBXpKR_energy-oil-refinery.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C175%252C4288%252C2978%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/energy" class="text-decoration-none stretched-link text-body">Energy</a></h3><div class=""><div class="line-clamp-6"><p>Energy consulting expertise where it matters — on the ground, in the grid and for the future.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwzoF3NbkBXoTz_two-men-discuss-financial-results.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwzoF3NbkBXoTz_two-men-discuss-financial-results.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwzoF3NbkBXoTz_two-men-discuss-financial-results.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/financial-services" class="text-decoration-none stretched-link text-body">Financial Services</a></h3><div class=""><div class="line-clamp-6"><p>The financial services industry continues to diversify, but competition and more complex vendor relationships make determining business strategy more complicated.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwtIF3NbkBXoTp_slg_state-and-local-government.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwtIF3NbkBXoTp_slg_state-and-local-government.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwtIF3NbkBXoTp_slg_state-and-local-government.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2883%252C2002%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/government-services" class="text-decoration-none stretched-link text-body">Government Services</a></h3><div class=""><div class="line-clamp-6"><p>Baker Tilly guides governments, utilities and school districts to pursue growth goals, meet financial obligations and build stronger communities.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwyYF3NbkBXoTx_ls-healthcare-and-life-sciences.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwyYF3NbkBXoTx_ls-healthcare-and-life-sciences.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBwyYF3NbkBXoTx_ls-healthcare-and-life-sciences.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/healthcare" class="text-decoration-none stretched-link text-body">Healthcare</a></h3><div class=""><div class="line-clamp-6"><p>Baker Tilly helps healthcare organizations address today’s challenges while planning for what’s next through a coordinated approach across the healthcare ecosystem.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBPX4F3NbkBXnfT_higher-education.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2396%252C1664%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBPX4F3NbkBXnfT_higher-education.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2396%252C1664%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBPX4F3NbkBXnfT_higher-education.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2396%252C1664%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/higher-education" class="text-decoration-none stretched-link text-body">Higher Education</a></h3><div class=""><div class="line-clamp-6"><p>We empower higher education leaders to navigate the greatest challenges and ensure universities and colleges continue sustainability to drive social mobility, knowledge creation, economic and workforce development while contributing to a healthier and more just and civil society. Baker Tilly will help you articulate and realize your goals and maximize your chances of achieving them. Let&#x27;s go there. Now, for tomorrow.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKXYF3NbkBXnXV_gen-header_plex-manufacturing.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D229%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKXYF3NbkBXnXV_gen-header_plex-manufacturing.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D229%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKXYF3NbkBXnXV_gen-header_plex-manufacturing.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D229%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/manufacturing" class="text-decoration-none stretched-link text-body">Manufacturing</a></h3><div class=""><div class="line-clamp-6"><p>Providing manufacturing consulting solutions to help businesses reduce risk and improve efficiencies across the supply chain.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaYDSH90YXLCxVRck_CL_GEN_hands-together.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D55%252C0%252C2606%252C1810%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaYDSH90YXLCxVRck_CL_GEN_hands-together.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D55%252C0%252C2606%252C1810%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaYDSH90YXLCxVRck_CL_GEN_hands-together.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D55%252C0%252C2606%252C1810%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/not-for-profit" class="text-decoration-none stretched-link text-body">Not-for-Profit</a></h3><div class=""><div class="line-clamp-6"><p>Drive your mission forward with Baker Tilly&#x27;s not-for-profit navigators. </p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAqv4F3NbkBXmdh_accounting-finance-data.jpeg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C1881%252C1306%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAqv4F3NbkBXmdh_accounting-finance-data.jpeg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C1881%252C1306%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxAqv4F3NbkBXmdh_accounting-finance-data.jpeg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C1881%252C1306%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/private-equity" class="text-decoration-none stretched-link text-body">Private Equity &amp; Portfolio Companies</a></h3><div class=""><div class="line-clamp-6"><p>From private equity firms and their portfolio companies to family office, Baker Tilly leverages industry knowledge and operational experience to offer clients value from the fund level down through the entire portfolio.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="Commercial real estate consulting firms in city" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKNoF3NbkBXnXG_cre-real-estate-buildings.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D97%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKNoF3NbkBXnXG_cre-real-estate-buildings.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D97%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBKNoF3NbkBXnXG_cre-real-estate-buildings.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D97%252C0%252C1555%252C1080%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/real-estate" class="text-decoration-none stretched-link text-body">Real Estate</a></h3><div class=""><div class="line-clamp-6"><p>Innovative real estate consulting, tax and assurance solutions for developers, owners, investors and property managers. </p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="Programmers work on software development" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvZoF3NbkBXoRk_software-and-technology.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvZoF3NbkBXoRk_software-and-technology.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=750&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBvZoF3NbkBXoRk_software-and-technology.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2880%252C2000%26w%3D360%26h%3D250&amp;w=750&amp;q=75"/><div class="card-body d-flex flex-column p-5"><div class=""><h3 class="card-title type-scale-1"><a href="/industries/technology" class="text-decoration-none stretched-link text-body">Technology</a></h3><div class=""><div class="line-clamp-6"><p>We help technology companies go to market with confidence.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="swiper-slide h-auto"><div class="card h-100"><img alt="" loading="lazy" width="360" height="250" decoding="async" data-nimg="1" class="w-100 h-auto" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FaAAA9evxEdbNPJ93_logistics-transportation.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C2148%252C1492%26w%3D360%26h%3D250&amp;w=384&amp;q=75 1x, 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Explore the services we offer to meet your every need.</p></div></div></div></div><div class=""><div class="container p-0 position-relative z-2"><div class="px-4 py-7 bg-white"><div class="row row-cols-1 row-cols-md-2 row-cols-lg-4 g-4"><div class="col"><div class="card h-100 overflow-hidden bg-light"><div class="card-header d-grid pt-7 pb-0"><p class="mb-0 fw-bold DocumentCard_hero__roZ0B text-white" style="transform:translateX(80px">Artificial Intelligence</p></div><div class="card-body p-5"><div class=""><h3 class="card-title type-scale-2"><a href="/services/artificial-intelligence-consulting" class="text-decoration-none stretched-link text-body">Artificial Intelligence</a></h3><div class=""><div class="line-clamp-6"><p>Create dynamic environments, elevate your employees and drive creativity with Baker Tilly’s artificial intelligence consulting services</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g 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bg-light"><div class="card-header d-grid pt-7 pb-0"><p class="mb-0 fw-bold DocumentCard_hero__roZ0B text-white" style="transform:translateX(80px">Risk Advisory</p></div><div class="card-body p-5"><div class=""><h3 class="card-title type-scale-2"><a href="/services/risk-advisory" class="text-decoration-none stretched-link text-body">Risk Advisory</a></h3><div class=""><div class="line-clamp-6"><p>Baker Tilly addresses the full spectrum of risk, governance and compliance considerations in the context of industry, operations and culture.</p></div><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="position-absolute end-0 bottom-0 me-3 mb-3"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></div></div></div></div></div><div class="col"><div class="card h-100 overflow-hidden bg-light"><div class="card-header d-grid pt-7 pb-0"><p class="mb-0 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class="row"><div class="col-md-5 col-lg-4"><h2 class="pt-4 border-top border-3 border-white">Global reach, local impact</h2></div><div class="col-md-7 offset-lg-1"><div class="pt-4"><p>We are an independent member of Baker Tilly International, a top 10 professional services network in the world. We share a dedication to exceptional client service, unmatched regional expertise and sustained community impact.</p></div></div></div></div><div class="row"><div class="col-lg-8"><img alt="" loading="lazy" width="958" height="515" decoding="async" data-nimg="1" class="w-100 h-auto mb-5" style="color:transparent;visibility:hidden;opacity:0" srcSet="/_next/image?url=%2Fimages%2Flight-map.png&amp;w=1080&amp;q=75 1x, /_next/image?url=%2Fimages%2Flight-map.png&amp;w=1920&amp;q=75 2x" src="/_next/image?url=%2Fimages%2Flight-map.png&amp;w=1920&amp;q=75"/></div><div class="col-lg-4"><div class="row flex-lg-column"><div class="mb-5 col" style="visibility:hidden;opacity:0"><h3>700+ offices </h3><h3 class="opacity-75">Across 147 territories and a 50,000+ global workforce</h3></div><div class="mb-5 col" style="visibility:hidden;opacity:0"><h3>$6.8 billion combined firm income</h3><h3 class="opacity-75">Top 10 largest international network</h3></div></div><div style="visibility:hidden;opacity:0"><a target="_blank" rel="noopener noreferrer" class="btn rounded-pill type-scale-n1 px-4 py-3 btn-primary text-body fw-bold" href="https://www.bakertilly.com/contact/offices"><span class="row g-3 align-items-center flex-nowrap"><span class="col text-start">View locations</span><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="col-auto"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></span></a></div></div></div></div></section><section id="" class="section gray bg-gray-400"><div class="container"><div class="pb-7"><div class="row"><div class="col-md-5 col-lg-4"><h2 class="pt-4 border-top border-3 border-dark">Become part of our team</h2></div><div class="col-md-7 offset-lg-1"><div class="pt-4"><p>Meet our people, see where we work and join a diverse, dynamic and growing organization that continually invests in advancing your skills and professional opportunities.</p></div></div></div></div><div class="row"><div class="col-sm-6 col-lg-5 offset-lg-2"><div class="mb-5 mb-sm-0 pt-md-8"><img alt="Baker Tilly Stewardship Day" loading="lazy" width="600" height="850" decoding="async" data-nimg="1" class="w-100 h-auto object-fit-cover" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBRJIF3NbkBXniQ_StewardshipImageGallery1.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D478%252C0%252C577%252C818%26w%3D600%26h%3D850&amp;w=640&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBRJIF3NbkBXniQ_StewardshipImageGallery1.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D478%252C0%252C577%252C818%26w%3D600%26h%3D850&amp;w=1200&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxBRJIF3NbkBXniQ_StewardshipImageGallery1.jpg%3Fauto%3Dformat%252Ccompress%26rect%3D478%252C0%252C577%252C818%26w%3D600%26h%3D850&amp;w=1200&amp;q=75"/></div></div><div class="col-sm-6 col-lg-5 col"><div class="mb-5"><img alt="Baker Tilly team members volunteering" loading="lazy" width="600" height="850" decoding="async" data-nimg="1" class="w-100 h-auto object-fit-cover" style="color:transparent" srcSet="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxA25IF3NbkBXmzc_5.png%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C820%252C1162%26w%3D600%26h%3D850&amp;w=640&amp;q=75 1x, /_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxA25IF3NbkBXmzc_5.png%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C820%252C1162%26w%3D600%26h%3D850&amp;w=1200&amp;q=75 2x" src="/_next/image?url=https%3A%2F%2Fimages.prismic.io%2Fbakertilly%2FZxA25IF3NbkBXmzc_5.png%3Fauto%3Dformat%252Ccompress%26rect%3D0%252C0%252C820%252C1162%26w%3D600%26h%3D850&amp;w=1200&amp;q=75"/></div><a target="_blank" rel="noopener noreferrer" class="btn rounded-pill type-scale-n1 px-4 py-3 btn-outline-dark fw-bold" href="https://bakertilly.wd5.myworkdayjobs.com/BTCareers"><span class="row g-3 align-items-center flex-nowrap"><span class="col text-start">Join our team</span><svg xmlns="http://www.w3.org/2000/svg" width="14" height="12" class="col-auto"><g fill="currentColor" fill-rule="evenodd"><path d="m13.364 5.657-.707.707L7 .707 7.707 0z"></path><path d="m7 10.657.707.707 5.657-5.657L12.657 5zM9 5v1H0V5z"></path></g></svg></span></a></div></div></div></section></main><!--$--><!--/$--></div><script>$RB=[];$RV=function(a){$RT=performance.now();for(var b=0;b<a.length;b+=2){var c=a[b],e=a[b+1];null!==e.parentNode&&e.parentNode.removeChild(e);var f=c.parentNode;if(f){var g=c.previousSibling,h=0;do{if(c&&8===c.nodeType){var d=c.data;if("/$"===d||"/&"===d)if(0===h)break;else h--;else"$"!==d&&"$?"!==d&&"$~"!==d&&"$!"!==d&&"&"!==d||h++}d=c.nextSibling;f.removeChild(c);c=d}while(c);for(;e.firstChild;)f.insertBefore(e.firstChild,c);g.data="$";g._reactRetry&&requestAnimationFrame(g._reactRetry)}}a.length=0};
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If finalized, the proposal would eliminate the disclosure requirements contained in the rule. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"What happened \",\"spans\":[{\"start\":0,\"end\":13,\"type\":\"strong\"}],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"On May 29, 2026, the SEC proposed rescinding the climate-related disclosure rules it adopted in March 2024. 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Among the most widely used charitable giving structures have been donor-advised funds (DAFs) and private foundations. While both vehicles can help donors maximize charitable impact and achieve tax advantages, they differ significantly in administration, control, cost, compliance obligations, and grantmaking flexibility. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"This article provides a current comparison of DAFs and private foundations, helping donors and advisors determine which structure best aligns with their philanthropic objectives. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Understanding DAFs \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"A DAF is a charitable giving account maintained and operated by a sponsoring public charity. Donors contribute cash, securities or other appreciated assets to the fund and receive an immediate charitable tax deduction. The assets can then be invested and distributed to qualified charities over time based on the donor’s recommendations. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs have become increasingly popular because they offer administrative simplicity, immediate tax benefits, and flexibility in timing charitable grants. Donors can contribute assets during a high-income year, receive the tax deduction immediately and decide later which charities should receive distributions. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Most sponsoring organizations require grants to be made only to qualified public charities under IRC Section 501(c)(3). Unlike private foundations, DAFs generally cannot make grants directly to individuals or provide scholarships independently. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Understanding private foundations \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"A private foundation is a separate legal entity typically established by an individual, family or corporation for charitable purposes. Foundations are commonly structured as non-profit corporations or trusts and are governed by a board of directors or trustees. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Unlike DAFs, private foundations provide donors with significant control over investment decisions, grantmaking policies, staffing and long-term philanthropic strategy. Foundations can hire family members, reimburse reasonable administrative expenses and support a broader range of charitable activities. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations may also make grants directly to individuals in cases involving hardship relief, disaster assistance or scholarship programs, subject to IRS pre-approval and compliance requirements. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Key differences between DAFs and private foundations \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"1. Administrative complexity \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"One of the most significant distinctions between DAFs and private foundations is the administrative burden. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs are administered by sponsoring organizations that handle recordkeeping, tax reporting, investment administration and compliance obligations. This makes them attractive for donors seeking a streamlined approach to philanthropy. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations, however, require formal legal formation, annual tax filings (Form 990-PF), governance oversight, bookkeeping, grant administration and ongoing regulatory compliance. Foundations often require legal and accounting support, increasing operational complexity. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"2. Startup and operating costs \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Cost is frequently a deciding factor. DAFs generally have no setup costs and are commonly opened with contributions beginning around $5,000. Private foundations, by contrast, typically involve legal and accounting costs and are more practical for charitable assets of approximately $1,000,000 or more (with varying opinions on minimum to make funding a private foundation practical). \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Ongoing administrative expenses also differ substantially. DAFs usually charge modest administrative and investment fees, while private foundations often incur significantly higher annual administrative costs due to compliance and governance obligations. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"3. Tax deduction limitations \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs generally offer more favorable income tax deduction limitations than private foundations. In summary: \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Cash contributions to DAFs may generally be deducted up to 60% of adjusted gross income (AGI)\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Contributions of appreciated assets to DAFs are generally deductible up to 30% of AGI\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Cash contributions to private foundations are generally limited to 30% of AGI\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Appreciated asset contributions to private foundations are generally limited to 20% of AGI \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"In addition, DAFs generally permit deductions based on fair market value for appreciated assets held more than one year. Private foundations may receive only cost-basis deductions for certain non-publicly traded appreciated assets. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"4. Grantmaking flexibility \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations offer greater flexibility in charitable activities. A foundation can: \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Employ family members \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Operate charitable programs directly \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Fund scholarships and hardship assistance \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Exercise full control over grantmaking decisions \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Make grants to certain non-charitable entities under expenditure responsibility rules \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Make grants to certain foreign organizations under an equivalency determination or expenditure responsibility rules  \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs, on the other hand, are more limited. Grants typically must go to IRS-qualified public charities and sponsoring organizations to maintain ultimate legal control over distributions. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"5. Distribution requirements \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations are subject to mandatory annual payout requirements. Federal law generally requires private foundations to distribute at least 5% of their assets annually for charitable purposes. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs currently do not have a federal minimum annual distribution requirement at the individual account level, although sponsoring organizations may impose internal policies regarding account activity and grant timing. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"6. Privacy and public disclosure \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs offer a greater degree of anonymity. Most DAF sponsors allow donors to recommend grants anonymously, and individual account activity is generally not publicly disclosed. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations, however, must file annual Form 990-PF returns that become public records. These filings disclose assets, grants, board members, officers, compensation and certain operational details. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"7. Investment control \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Investment flexibility is another important differentiator. DAFs typically provide a menu of investment options selected by the sponsoring organization. Some sponsors permit limited advisor involvement or access to customized portfolios for larger accounts. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Private foundations provide complete control over investment strategy and asset allocation, allowing donors to manage charitable capital in alignment with broader family office or mission-driven investment objectives. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Current trends influencing charitable giving \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Several current trends are shaping the DAF versus private foundation decision: \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"Growth of DAFs \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"DAFs continue to grow rapidly due to their simplicity, accessibility and tax efficiency. Many donors who historically would have formed private foundations, now begin philanthropy through DAFs because they can establish charitable accounts quickly and with minimal administrative burden. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"Increased regulatory scrutiny \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Legislators and policymakers continue to examine DAF payout practices and transparency requirements. Proposed reforms periodically seek to impose minimum distribution requirements similar to those applicable to private foundations. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"Hybrid philanthropic structures \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Many affluent families now use both structures simultaneously. A private foundation may serve as the family’s public philanthropic identity and governance vehicle, while a DAF provides flexibility for anonymous giving, efficient contributions of appreciated assets and simplified grantmaking.  Additionally, other nontraditional vehicles have become increasingly more popular, including social welfare organizations and LLCs. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Which vehicle is right for you? \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"The appropriate charitable vehicle depends on the donor’s priorities, asset level, desired control and long-term philanthropic goals. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"A DAF may be preferable when: \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Simplicity and low administrative burden are priorities \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Immediate tax deductions are important \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Charitable assets are below the threshold typically warranting a private foundation \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Privacy is desired \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"The donor primarily supports established public charities \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading5\",\"text\":\"A private foundation may be more appropriate when: \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"The donor seeks maximum control \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Family governance and legacy planning are priorities \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Charitable activities may include scholarships or direct charitable operations \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"The donor wants to employ staff or involve multiple generations formally \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"The philanthropic program is substantial enough to justify administrative costs \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Conclusion \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Both DAFs and private foundations remain valuable tools for strategic philanthropy. DAFs offer simplicity, favorable tax treatment and operational efficiency, while private foundations provide greater control, flexibility and long-term family engagement opportunities. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"As charitable giving strategies become increasingly sophisticated, many donors benefit from evaluating both vehicles in the context of estate planning, tax planning, and family governance objectives. Working closely with tax, legal and financial advisors can help ensure the selected structure supports both philanthropic impact and long-term financial goals. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"To learn more about DAFs and private foundations, and whether they fit within your financial goals, connect with our team and we can help you evaluate both options. \",\"spans\":[],\"direction\":\"ltr\"}],\"faq_question\":[],\"faq_answer\":[],\"cta_link\":{\"link_type\":\"Web\",\"key\":\"6185afd5-4ee8-4165-aa6d-ede72072cd1b\",\"url\":\"https://www.bakertilly.com/contact?utm_source=understanding-dafs-vs-private-foundations\u0026utm_medium=insight-button\"},\"cta_text\":[{\"type\":\"paragraph\",\"text\":\"Contact us\",\"spans\":[],\"direction\":\"ltr\"}],\"table\":null},\"id\":\"Content1Column$bc5fb5be-05dc-49ff-aed9-33c30ea5287c\",\"slice_type\":\"Content1Column\",\"slice_label\":null}],\"title_seo\":[{\"type\":\"paragraph\",\"text\":\"Understanding 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Treasury’s final rules on Tribal general welfare benefit programs are a catalyst for rethinking how Tribes design, deliver, and evaluate benefits for citizens.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Effective January 1, 2027, the rules clarify when benefits can be excluded from taxable income. This creates an opportunity to modernize programs, recalibrate them to community needs, and improve how services are delivered.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"A strategic inflection point\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Many Tribal benefit programs, particularly per capita distributions, have historically resulted in taxable income to Tribal members. The new rules reinforce that properly structured general welfare programs can deliver similar or greater impact on a tax-exempt basis.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"That creates a natural inflection point: if you’re going to redesign benefits for tax efficiency, it also makes sense to evaluate whether those programs are meeting the needs of your community—and how effectively they’re being delivered.\",\"spans\":[],\"direction\":\"ltr\"}],\"faq_question\":[{\"type\":\"heading3\",\"text\":\"What’s the first step to take with the new rules?\",\"spans\":[],\"direction\":\"ltr\"}],\"faq_answer\":[{\"type\":\"paragraph\",\"text\":\"Start with community input. Redesign efforts are most successful when grounded in direct input from Tribal citizens.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"A thoughtful needs assessment can provide insight into:\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Which programs are used, and which are underused\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Gaps in services or unmet needs\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Differences in access or outcomes across age groups or locations\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Overall satisfaction with existing programs\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Approaches can include surveys, focus groups, and community engagement sessions, combined with data on participation and outcomes.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Before changing benefits, invest time in understanding what citizens need and value, not just what programs currently exist.\",\"spans\":[],\"direction\":\"ltr\"}],\"cta_link\":{\"link_type\":\"Any\"},\"cta_text\":[],\"table\":null},\"id\":\"Content1Column$e9f42c8e-e501-43f2-9395-a00ee6e8a226\",\"slice_type\":\"Content1Column\",\"slice_label\":null},{\"variation\":\"default\",\"version\":\"initial\",\"items\":[],\"primary\":{\"anchor_id\":[],\"background_color\":\"White\",\"text\":[],\"faq_question\":[{\"type\":\"heading3\",\"text\":\"What’s the recommended structure under the new general welfare rules?\",\"spans\":[],\"direction\":\"ltr\"}],\"faq_answer\":[{\"type\":\"paragraph\",\"text\":\"Even with a broader strategic focus, the fundamentals of compliance remain critical.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"To qualify as a tax-exempt general welfare benefit, programs must be clearly established by the Tribe and consistently administered. While formal written policies aren’t required, they are strongly recommended.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"At a minimum, programs should define:\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Eligibility\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Types of benefits\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"How benefits are delivered\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Clear documentation supports compliance and improves the transparency and consistency of program delivery to Tribal members.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Strong program design and documentation are the foundation for both compliance and effective delivery.\",\"spans\":[],\"direction\":\"ltr\"}],\"cta_link\":{\"link_type\":\"Any\"},\"cta_text\":[],\"table\":null},\"id\":\"Content1Column$59dbaf62-f8e3-483b-bf76-3e08bb99c32a\",\"slice_type\":\"Content1Column\",\"slice_label\":null},{\"variation\":\"default\",\"version\":\"initial\",\"items\":[],\"primary\":{\"anchor_id\":[],\"background_color\":\"White\",\"text\":[],\"faq_question\":[{\"type\":\"heading3\",\"text\":\"What role can technology play in the new general welfare rules?\",\"spans\":[],\"direction\":\"ltr\"}],\"faq_answer\":[{\"type\":\"paragraph\",\"text\":\"Tribes that invest time in redesigning programs can also modernize how services are delivered. Programs that rely on manual processes or fragmented systems can limit access, create inefficiencies, and make it difficult to measure impact.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Modern delivery models may include:\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Digital applications and eligibility tracking\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Centralized member portals for accessing multiple services\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Data dashboards to monitor participation, outcomes, and cost\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Automation of routine administrative processes\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Incorporating data and emerging technologies such as AI can further enhance decision-making by identifying trends, improving outreach, and helping ensure programs reach the people who need them most.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Program redesign should include not just what benefits are offered, but how they are accessed, managed, and evaluated.\",\"spans\":[],\"direction\":\"ltr\"}],\"cta_link\":{\"link_type\":\"Any\"},\"cta_text\":[],\"table\":null},\"id\":\"Content1Column$3f143724-d4e5-4869-81ee-2c1f75a1635b\",\"slice_type\":\"Content1Column\",\"slice_label\":null},{\"variation\":\"default\",\"version\":\"initial\",\"items\":[],\"primary\":{\"anchor_id\":[],\"background_color\":\"White\",\"text\":[],\"faq_question\":[{\"type\":\"heading3\",\"text\":\"How do the new general welfare rules impact gaming revenue?\",\"spans\":[],\"direction\":\"ltr\"}],\"faq_answer\":[{\"type\":\"paragraph\",\"text\":\"One important limitation remains: per capita payments under a Gaming Revenue Allocation Plan (GRAP) are taxable. For Tribes looking to expand tax-exempt benefits, this may require rethinking how gaming revenues are allocated and revising existing GRAPs.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Align financial strategy with program design to focus on the value of benefits delivered to Tribal citizens.\",\"spans\":[],\"direction\":\"ltr\"}],\"cta_link\":{\"link_type\":\"Any\"},\"cta_text\":[],\"table\":null},\"id\":\"Content1Column$e67cc7f4-f655-4834-9db2-5c074cd342f1\",\"slice_type\":\"Content1Column\",\"slice_label\":null},{\"variation\":\"default\",\"version\":\"initial\",\"items\":[],\"primary\":{\"anchor_id\":[],\"background_color\":\"White\",\"text\":[{\"type\":\"heading3\",\"text\":\"Balance flexibility with accountability\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"The rules give Tribes broad discretion to define what promotes general welfare, and the IRS generally defers to those determinations. \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Programs must:\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Not be lavish or extravagant\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Be applied consistently\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"list-item\",\"text\":\"Avoid functioning as compensation for services \",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Flexibility is a benefit, but it requires disciplined program management to sustain it.\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"heading3\",\"text\":\"Review for ongoing improvement\",\"spans\":[],\"direction\":\"ltr\"},{\"type\":\"paragraph\",\"text\":\"Redesigning benefit programs shouldn’t be a one-time effort. 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