Toni Ruo is committed to helping businesses, individuals, nonprofits and other tax-exempt organizations to identify practical solutions to resolve their tax matters while meeting their business objectives. Toni advises clients on the tax consequences of various corporate and business transactions including corporate and partnership formations, mergers, acquisitions and dispositions. She advises clients throughout all phases of a dispute, including audit, administrative appeals and judicial proceedings. Nonprofits and other tax-exempt organizations come to her for assistance navigating complex laws to establish and maintain tax-exempt status and ensure regulatory compliance.

Prior to joining Polsinelli, Toni worked in the tax department at an accounting firm where she assisted individuals, partnerships, and corporations in determining income tax liability.

Education

  • University of Kansas School of Law (J.D., Order of the Coif, 2023)
    • Richard A. Chaifetz School of Business – Saint Louis University (MAcc, 2018)
      • Taxation
    • Richard A. Chaifetz School of Business – Saint Louis University (B.S., 2018)
      • Accounting
      • SLU Pep Band Member (NCAA Division 1 Athlete)

    Bar Admission

    • Missouri

    Court Admissions

    • U.S. District Court, Western District of Missouri
    • U.S. District Court, Eastern District of Missouri

    Recognition

    • Named one of Best Lawyers: Ones to Watch® in America in:
      • Litigation and Controversy - Tax, 2026
      • Nonprofit / Charities Law, 2026
      • Tax Law, 2026
    • Certified Public Accountant, Kansas and Missouri
    • University of Kansas School of Law
      • Janean Meigs Memorial Award, May 2023
      • Pro Bono Distinction, May 2023
      • UMB Bank Excellence in Estate Planning Award

    Community

    • Heart of America Tax Institute, Committee Member
    • Kansas City Symphony, Forte Co-Chair
    • Kansas City Kansas Community Orchestra, Principal Horn
    • Kansas City Horn Club, Member
    • Midwest Wind Ensemble, Third Horn
    Publications
    All Publications
    The “One Big, Beautiful Bill” — What You Need to Know
    Table of Contents Provisions Affecting Businesses Provisions Affecting Individuals, Small Businesses and Universities Cutbacks to Renewable Energy Based Tax Credits Key Takeaways: The “One Big Beautiful Bill Act” (OBBB) makes key Trump-era tax cuts permanent, including the qualified business income deduction, increased standard deduction and reduced top individual tax rate. The OBBB expands small business incentives like full expensing for R&D and bonus depreciation, raises reporting thresholds for 1099-Ks and independent contractors, and enhances exclusions for qualified small business stock. This introduces new individual deductions for tips, overtime, seniors and car loan interest, while increasing the SALT deduction cap and child tax credit. The OBBB will accelerate the expiration of major clean energy tax credits, cutting short incentives for electric vehicles, energy-efficient home improvements and residential renewable energy
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    Proposed Restrictions on Foreign Grantmaking by U.S. Tax-Exempt Organizations
    Executive Summary On May 15, 2024, the House Ways and Means Committee (the “Committee”) approved a package of Bills that would increase scrutiny on U.S. tax-exempt organizations’ foreign grantmaking activities if passed.1 The bills include: (1) the Foreign Grant Reporting Act (H.R. 8290), (2) the American Donor Privacy and Foreign Funding Transparency Act (H.R. 8293), (3) the No Foreign Election Interference Act (H.R. 8314), and (4) the End Zuckerbucks Act (H.R. 8291) (collectively, the “Bills”).2 Committee Chairman, Jason Smith explained the Bills follow the “Committee’s investigation into tax-exempt organizations and concerns surrounding their potential financial support for antisemitism, terrorism, and undue influence in American politics.”3 The Bills largely increase reporting requirements and restrictions on U.S. tax-exempt organizations’ grantmaking activities.4 This article provides a summary of
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