Social Impact Project for Tax Consultation for 501(c)(3) Retail Activities at Gardenview Horticultural Park

How This Works

As part of the TRANSFORM Support Hub, you will learn how to advance your career while getting hands on experience on projects like this one.

Project Description and Impact

Gardenview Horticultural Park is a 501(c)(3) nonprofit organization located in Strongsville, Ohio, that has been a cornerstone of the Northeast Ohio community since its founding in 1949. The park's mission is to curate, cultivate, and sustain gardens featuring rare botanical specimens and floral varieties while serving as a platform for education and inspiration.

As part of its ongoing efforts to sustain operations and enhance community engagement, Gardenview is exploring the introduction of retail activities, such as selling garden-themed merchandise, botanical products, and other gifts. These initiatives aim to generate additional revenue streams that can support the park’s mission and programs, including educational workshops and community events.

However, engaging in retail activities presents unique challenges for 501(c)(3) organizations, including the potential for unrelated business income tax (UBIT) and the need to navigate complex federal, state, and local tax regulations. To ensure these activities are compliant and structured to minimize tax liabilities, Gardenview requires expert consultation.

This project is essential to ensure the park can diversify its funding sources while maintaining its tax-exempt status and adhering to nonprofit regulations.

Learning Opportunity

Collaborating with Gardenview Horticultural Park offers a unique opportunity to engage with a nonprofit organization that has been a cultural and environmental landmark in Northeast Ohio since 1949. By working with us, the experteer will gain insights into the challenges and opportunities faced by 501(c)(3) organizations in balancing mission-driven initiatives with sustainable revenue generation.

Specifically, the experteer will:

Deepen their understanding of nonprofit operations by exploring the intersection of tax compliance, retail activities, and mission-driven work.
Experience real-world applications of tax regulations in a nonprofit context, gaining firsthand exposure to how IRS and state laws affect organizational decision-making.
Contribute to a lasting community impact by helping a nonprofit achieve financial sustainability, enabling the continuation of valuable programs such as educational workshops and environmental conservation initiatives.
Collaborate with a passionate team, including staff and volunteers, who are dedicated to fostering creativity, education, and environmental stewardship.