Diara M. Holmes serves as co-chair of the firm's Tax-Exempt Organizations Practice. She brings 20 years of experience, regularly counseling tax-exempt organizations, including large public charities; colleges, universities and other higher education organizations; foreign charities and their U.S. affiliates; associations; government instrumentalities; social welfare organizations; and religious organizations on a broad range of tax compliance and governance issues.
She advises nonprofit and for-profit organizations on structuring a variety of transactions—including joint ventures, corporate sponsorships, merchandising, cause-related marketing, and other revenue generating strategies. In addition, she works with high net worth individuals and families to establish family foundations and donor-advised funds.
Diara has represented numerous organizations before the IRS—navigating complex audits involving an array of issues (e.g., executive compensation, unrelated business tax, and political campaign intervention); seeking private letter rulings regarding proposed transactions, requesting determination letters regarding public charity classification, applying for exempt status, and seeking reinstatement of exempt status following auto-revocation.
Diara is a frequent speaker at national professional conferences on exempt organizations issues and serves on the board of directors of N Street Village.
- University of Pennsylvania, B.A.
- Harvard University’s John F. Kennedy School of Government, M.P.P.
- Harvard Law School, J.D., cum laude
- District of Columbia Court of Appeals
- District of Columbia
- New York
- Named "Washington, DC Super Lawyer" in Nonprofit Organizations by Thomson Reuters (2020-2022)
- Named "Best Lawyer" in Tax Law by The Best Lawyers in America (2019-2022)
- Named a "Next Generation Partner" in The Legal 500 US in Nonprofit and Tax Exempt Organizations, published by Legalease Limited and John Pritchard (2013, 2017-2021)
- Named to the District of Columbia Courts 2018 Capital Pro Bono Honor Roll
- Member, American Bar Association, Tax Section's Committee on Exempt Organizations
- Member, Board of Directors, N Street Village