Sarah E. Paul is a partner in the tax-exempt organizations group at Holland & Knight LLP. She advises
nonprofit organizations on tax, corporate, regulatory and other matters. She
has particular expertise in exempt organization tax issues, including obtaining
and maintaining tax exemptions; reasonable compensation issues and the rules on
excess benefit transactions generally; private benefit and inurement; lobbying
and political activities; unrelated business income taxation; and the private
foundation rules, including self-dealing and expenditure responsibility.
Ms. Paul also has extensive experience in general corporate and contract
matters; corporate governance issues; indemnification and insurance; corporate
transactions, including mergers, conversions, joint ventures, asset sales and
reorganizations; charitable solicitation issues; and the use and investment of
endowment funds.