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Overview of the Hope Act In a bid to meet an ever-increasing housing demand, The Housing Opportunities and Preservation Enhancement (HOPE) Act has been introduced in Congress to entice private investment for the rehabilitation of affordable housing. The intention is to make smaller rehabilitation projects more attractive to private investment by offering tax benefits to…
Effective July 1, 2026, Florida enacted one of the most significant updates to its nonprofit corporation law in decades. CS/CS/HB 797 substantially revises Chapter 617, Florida Statutes, modernizing the state’s nonprofit framework and aligning it with the American Bar Association’s Model Nonprofit Corporation Act, the model already adopted in 37 states. The changes do not…
Vendor fraud in the accounts payable (AP) process is no longer a niche concern. It is a universal risk that touches finance, operations and firm governance. For controllers, CFOs, and operations leaders, prevention starts with understanding where modern processes are vulnerable and how those weaknesses translate into financial and operational exposure. Where Companies Are Most…
Florida law provides a valuable but often underutilized benefit for homeowners’ associations (“HOAs”): a sales tax exemption on certain utility charges. Under Florida Statutes §212.08(7)(j), electricity may be exempt when used for qualifying residential purposes. In the HOA context, common-area use may qualify only to the extent that it supports residential living and is not…
Chelsie is a leader in Withum’s San Ramon, CA, office, where she specializes in audits of employee benefit plans, labor organizations and multiemployer benefit plans. She was recognized for her dedication to clients, technical proficiency and ability to help organizations address audit and compliance requirements. Chelsie is deeply committed to fostering the next generation of…