Sarah Duniway

Principal, Nonprofit & Tax-Exempt Organizations Co-Chair
Sarah Duniway Image
Direct: 612.632.3055

Support Staff

Cheryl Nutzmann
Direct: 612.632.3326
Anne Weinauer
Direct: 612.632.3372

When leaders at nonprofit organizations, social enterprises, and health care providers face legal challenges or obstacles, they turn to Sarah Duniway for guidance. Sarah facilitates her clients’ creative problem-solving skills and helps them arrive at the solutions that best serve their organizations’ goals. Clients trust Sarah for her ability to provide straightforward counsel on a wide range of questions, offering high-level perspective rooted in a deep understanding of the complexities of the law. Above all, Sarah delights in helping her clients accomplish their missions.

Sarah regularly advises clients on tax-exemption, governance, campaign finance, and business operations issues. She draws on this extensive experience to speak frequently on social enterprise legal structures such as joint ventures, mergers and affiliations, UBTI, L3C’s and benefit corporations, as well as on governance, election law and campaign finance issues for nonprofits. Sarah also provides counsel on matters pertaining to health law, specializing in regulatory compliance, affiliations, joint ventures, long term care, telehealth, financing, mergers and acquisitions, HIPAA, and mental health and disability program issues.

Sarah serves as a Managing Partner of Gray Plant Mooty and is on the firm’s Board of Directors.


  • Incorporates and obtains tax-exempt status for new organizations with unique charitable purposes
  • Counsels nonprofits on a variety of election law and political activity issues
  • Structures organizational relationships among 501(c)(3)’s, 501(c)(4)’s, PACs and SuperPACs
  • Evaluates tax-exemption and regulatory implications of joint ventures
  • Handles mergers and acquisitions for nonprofit and health care providers
  • Establishes new social enterprises
  • Assists private foundations on formation, program-related investments, grant making, compliance, and reporting matters
  • Evaluates donor advised fund and supporting organization issues for community foundations
  • Conducts compliance trainings and assists with compliance plan development
  • Advises long term care providers on resident, financing and licensing issues
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