Sam Houston

I am Sam Houston, the founder of Houston Law PLLC, specializing in business and tax law. My extensive background in providing business and tax counsel enables me to offer an integrated approach to legal services.

I deliver comprehensive legal support to closely held companies, addressing their diverse business and tax needs. My services span from complex negotiations and deal structuring to IRS dispute resolution.

I earned my Juris Doctor with honors from Florida State University College of Law and further honed my skills with an LL.M. in Tax Law from the University of Florida Levin College of Law.

I continue to leverage my extensive background in business and tax law to assist clients with various business transactions, including contract drafting, business sales, mergers & acquisitions, and the initiation of new ventures. I am skilled in drafting and negotiating commercial agreements, corporate governance documents, and advising on business entity formation and tax elections.

In my tax practice, I advise clients on income tax planning strategies for both sole proprietorships and multi-member companies. My focus areas include tax deferral, mitigating self-employment tax, and avoiding double taxation. I help clients navigate complex business transactions and tax issues, and I am adept at drafting various types of contracts.

I also have significant experience in contract drafting and negotiation within the affiliate and digital marketing space. I assist advertisers, affiliates, publishers, networks, and lead generation companies in establishing their company contracts and negotiating marketing partnership terms. My comprehensive approach ensures that clients receive thorough and strategic advice tailored to their unique needs, making me a valuable asset to Nason Yeager and its clients.

• Nonprofit Law, Tax-Exempt Organizations, Nonprofit Governance, Nonprofit Formati

• Free Consultation
  Free consultation.
• Credit Cards Accepted

Florida

The Florida Bar

ID Number: 1018067

Since 2019

Florida State University

J.D. | Law

Honors: Cume Laude

University of Florida

LL.M. | Tax Law

Palm Beach County Bar Association

Current

Real Probate, Probate, and Trust Law Section of The Florida Bar

Current

Tax Section of the Florida Bar

Current

The Florida Bar  # 1018067

Member

2019 - Current

Q. Are we still tax-exempt after not filing 990N since 2018?

March 20, 2025

A: Your 501(c)(7) tax-exempt status may have been automatically revoked due to your failure to file the entities tax return for three consecutive years. Section 6033(j) of the Internal Revenue Code states (in so many words) that a tax-exempt organization's status can be automatically revoked if it fails to file tax returns for 3 consecutive years. While certain organizations are exempt from these filing requirements under IRC 6033(a)(3) and other sections, 501(c)(7) organizations are not explicitly listed in the exemptions. It is still possible you fall under an exception, but for many tax-exempt organizations, their tax-exempt status is revoked after 3 years of failing to file the required returns.

To confirm your organization's current status, you should be able to look it up using the IRS Tax Exempt Organization Search (TEOS) tool on the IRS website. https://www.irs.gov/charities-non-profits/tax-exempt-organization-search.

If your status is revoked, you may be able to apply for reinstatement. Retroactive reinstatement may be possible under specific circumstances, and filing delinquent returns may be required as part of the reinstatement process. There can be penalties and there can be reasonable cause excuses that allow for the waiver of those penalties. It all depends on a variety of factors. Given the complexities involved, consulting a legal or tax professional specializing in nonprofit organizations is strongly advised. ... Read More

View More Answers ›