Sarah Tomeo Hertzog works with colleges, universities, other nonprofit organizations, and their donors regarding the structure, implementation, and administration of planned giving arrangements, including charitable remainder trusts, pledges, and gift agreements. In addition, she advises tax-exempt organizations, including healthcare organizations, private foundations and other nonprofits, in connection with grant making, formations, reorganizations, and investment activities.
Sarah also has a wide range of experience advising private investment fund managers and investors on the formation and operation of private equity and hedge funds.
Publications and Presentations
- “Eight Strategies for Making Impactful Gifts in the Wake of COVID-19,” co-author, AEF Insights, May 2020.
- “Give Strategically: Consider Gifts of Appreciated Assets Now Rather than at Year End,” co-author, AEF Insights, August 2019.
- “2018 Legal and Tax Update & Economic and Planned Giving Trends,” co-presenter, State Street Global Advisors Charitable Asset Management 2019 Gift Planning Conference, April 2, 2019.
- “Beyond the Private Foundation,” co-presenter, Leading By Example: Best Practices in Charitable Giving, October 4, 2018.
- “Giving in a Post-Tax Reform World,” co-author, Trusts & Estates, June 2018.
Education & Credentials
- University of Virginia School of Law
- JD, 2010
- Editor, Virginia Tax Review
Bracewell & Giuliani Oral Advocacy Award
- Middlebury College
- BA, 2003, summa cum laude
- Phi Beta Kappa
District of Columbia