Frank Smith is leader of the Marcum's national Nonprofit Tax Practice. He is also a Partner in the Tax and Business Services Division in the Washington, D.C. office. He came to Marcum via the Firm's merger with Raffa, P.C., one of the nation's preeminent public accounting and business consulting firms, specializing in nonprofits. Mr. Smith has been leading the nonprofit tax practice in the D.C. office since joining the Firm in 2002. In addition to being a leading tax authority in private and family foundations, he has worked with thousands of nonprofits of all types.