Sarah Tomeo Hertzog

Associate

hertzog-sarah-tomeo
  • JD, University of Virginia School of Law, 2010; Editor, Virginia Tax Review ; Dillard Fellow; Bracewell & Giuliani Oral Advocacy Award
  • BA (International Relations), summa cum laude, Middlebury College, 2003; Phi Beta Kappa

Qualifications

  • Massachusetts, 2010
  • District of Columbia, 2011
  • Spanish

Sarah Tomeo Hertzog

Associate

Sarah Tomeo Hertzog practices in the private client group.

Sarah advises 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 private foundations, health care organizations, and other nonprofits, in connection with grant making, formations, reorganizations, and investment activities, as well as other issues encountered by nonprofits. 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.

Before joining Ropes & Gray, Sarah worked as a legislative associate at Independent Sector, where she developed advocacy strategies regarding legislative policy issues impacting tax-exempt organizations and their donors.

Experience

  • Obtained tax-exempt status for, and provided ongoing advice to, sponsoring organization of donor advised funds affiliated with private investment fund manager.
  • Counseled, and provided ongoing advice to, supporting organization in its reorganization into a private foundation.
  • Represented large health care system in connection with restructuring of medical university.
  • Advised health care organizations voluntarily reclassifying independent contractors as employees.
  • Represented private foundations, university endowments, and funds of funds in their investments in private equity, hedge funds, and real estate.
  • Advised a number of private equity and hedge fund managers on fund formations, reorganizations, and a variety of ongoing tax matters.

Publications

  • Co-author, “Eight Strategies for Making Impactful Gifts in the Wake of COVID-19,” AEF Insights (May 2020)
  • Co-author, “Give Strategically: Consider Gifts of Appreciated Assets Now Rather than at Year End,” AEF Insights (August 2019)
  • Co-author, “Giving in a Post-Tax Reform World,” Trusts & Estates (June 2018)

Presentations

  • Co-presenter, “2018 Legal and Tax Update & Economic and Planned Giving Trends,” State Street Global Advisors Charitable Asset Management 2019 Gift Planning Conference, Boston (April 2, 2019)
  • Co-presenter, “Beyond the Private Foundation,” Leading By Example: Best Practices in Charitable Giving, Boston (October 4, 2018)
 
  • JD, University of Virginia School of Law, 2010; Editor, Virginia Tax Review ; Dillard Fellow; Bracewell & Giuliani Oral Advocacy Award
  • BA (International Relations), summa cum laude, Middlebury College, 2003; Phi Beta Kappa
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