Diara M. Holmes is a Member in Caplin & Drysdale's Washington, D.C. office.
She advises nonprofit organizations regarding a variety of legal and strategic issues, including: qualification for tax-exempt status, grant making programs, joint ventures, for-profit subsidiaries, lobbying and political activities, executive compensation, unrelated business income tax and corporate governance. Current clients include educational organizations, religious organizations, public charities, trade associations and private foundations. She has represented exempt organizations before the IRS in complex examinations involving alleged political campaign intervention, down payment assistance, credit counseling, intermediate sanctions, church tax examinations, and related party transactions.
Ms. Holmes is a frequent speaker at professional conferences regarding nonprofit issues. Recent engagements include the American Law Institute-American Bar Association's course on Tax-Exempt Charitable Organizations (2003, 2005, 2007), the Greater Washington Society of CPAs' Not-for-Profit Symposium (2006), Georgetown Law School’s CLE Program – Representing and Managing Tax-Exempt Organizations (April 2008), Washington Metropolitan Area Corporation Counsel Association's Nonprofits and Associations Forum (seminar on Unrelated Business Income Tax, June 2008).