Tracy has practiced public accounting since 1997. She has extensive experience assisting universities, foundations, exempt healthcare organizations, public charities and their for-profit affiliates on compliance and consulting tax issues from formation to termination. Her expertise includes the nuances of the Form 990 and 990-PF, unrelated business taxable income and associated filings, intermediate sanctions and compensation issues, formation and operation of controlled organizations and joint ventures, tax exempt bond post-issuance compliance, alternative investment planning and compliance, and charitable planning options for donors.