Sarah specializes in working with nonprofit organizations and health care providers. She chairs Gray Plant Mooty’s Nonprofit & Tax-Exempt Organization practice team. She regularly advises clients on tax-exemption, governance, campaign finance, and business operations issues unique to nonprofit organizations. In health law, she specializes in regulatory compliance, the Vulnerable Adults Act, mergers and acquisitions, medical privacy, and issues unique to human services programs.
Experience
- 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
- Evaluates tax-exemption and regulatory implications of joint ventures
- Handles mergers and acquisitions for nonprofit and health care providers
- Assists private foundations on formation, compliance, and reporting matters
- Provides ongoing counseling and advice
Publications
- "The Legal Stream: Staying Tax Exempt," coauthored with Jennifer Bishop, Streams of Hope (published by Community Wealth Ventures), December 11, 2008
- "Political Activity on Campus," coauthored with Greg Larson, MCPA Pathways, Sept. 2008
- “Minnesota Campaign Finance and Ballot Measure Guide,” Alliance for Justice, 2007 (www.afj.org)
- “Controlling Waste, Fraud & Abuse,” Minnesota Physician, Dec. 2006
Presentations
- “We're Required to do What? The New Requirements Imposed on Colleges and Universities by the Higher Education Opportunity Act,” with Abigail Crouse, GPM Higher Ed Breakfast Briefing, March 2009
- “Can Nonprofits Really Do This? Legal and Tax Issues in Social Enterprise,” Social Enterprise Alliance National Summit, New Orleans, LA, April 2009
- “Social Enterprise Legal and Tax Basics,” Community Wealth Ventures, North Texas Community Wealth Collaborative, Dallas, TX, May 2009
- “Leading Through Community Wealth: Opportunities in Social Enterprise,” with Amy Celep, Community Wealth Ventures, Minnesota Council of Nonprofits, Nonprofit Leadership Conference, Minneapolis, MN, June 2009
- “Deal or No Deal? Managing Conflicts of Interest,” Gray Plant Mooty Higher Education Breakfast Briefing, March 2008
- “Engaging in the Political Process,” Minnesota Civic Engagement Roundtable, Sept. 2007
- “Political Activity on Campus,” Gray Plant Mooty Higher Education Breakfast Briefing, Sept. 2007
- “Corporate Compliance: The Role and Risk for Trustees,” Minnesota Hospital Association, July 2007
- “Finding a Way to Work Together: Physician Hospital Integration,” Minnesota Hospital Association, July 2007
- “Worry Free Advocacy: Minnesota Election Laws,” Alliance for Justice, Minnesota Council of Nonprofits and Wellstone Action, June 2007
- “UBIT: It’s Scary, But Not That Scary,” Minnesota State Bar Association Probate & Trusts Continuing Legal Education, June 2007
- “Compliance Programs Revisited: New Requirements and Renewed Focus,” ARRM, May 2007
- “Reflections on Virginia Tech: Managing Unmanageable Circumstances,” Gray Plant Mooty Higher Education Breakfast Series, May 2007
- “Legal Update: Charity Reforms and Other Developments,” Minnesota Association of Museums, April 2007
- “La Mujer Obrera’s Center for Bilingual Development and Social Enterprise: Legal and Tax Issues Applied and Lessons Learned,” Social Enterprise Alliance, April 2007
- “Turning Ideas into Money: Legal and Tax Issues for Commercializing (and Protecting) Intellectual Property,” Social Enterprise Alliance, April 2007
- “Mental Health Issues in the College: Disability Protections, Campus Counseling Centers, and Complications,” Gray Plant Mooty Higher Education Breakfast Briefing, Nov. 2006
- “Unrelated Business Income and Joint Ventures,” National Business Institute, Sept. 2006
- “Compliance Programs: Focusing on Risk,” Gray Plant Mooty, July 2006
- “Making It and Keeping It: Legal and Tax Issues for Earned Income,” Social Enterprise Alliance, March 2006
- “Doing Good Isn’t Good Enough: Legal & Tax Issues for Cause-Related Marketing,” Social Enterprise Alliance, March 2006
- “Catching the Tourist Dollars,” Minnesota Association of Museums, Oct. 2005
- “Informed Consent After Bush v. Schiavo,” Gray Plant Mooty, July 2005
- “Physician Recruitment Do’s and Don’ts,” Gray Plant Mooty, May 2005
- “Navigating the Muddy Waters: Legal and Tax Issues for Advanced Earned Income Activities,” Social Enterprise Alliance, April 2005
- “Corporate Compliance: The Role and Risks for Trustees,” Minnesota Hospital Association, Jan. 2005
- “Serving on the Nonprofit Board,” multiple settings
Education
- University of Minnesota Law School, J.D., magna cum laude, 1996
Law and Inequality: A Journal of Theory and Practice, student articles editor
Order of Coif - Carleton College, B.A. in mathematics, concentrations in women’s studies and German, 1991
Professional Activities
- American Health Lawyers Association
- Minnesota Women Lawyers
- American Bar Association, Health Law and Tax Law sections, Exempt Organizations Committee
- Minnesota State Bar Association, Business Law section, Nonprofit Organizations Committee
- Law clerk for Justice Sandra S. Gardebring
Minnesota Supreme Court, 1996-1997
Honors and Distinctions
- “Rising Star,” Minnesota Law & Politics, 2005-2009
Community Involvement
- The Loan Repayment Assistance Program of Minnesota, Inc. ("LRAP Minnesota"), Board of Directors, 2006-2008
- Volunteers for numerous neighborhood, community, and political organizations