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Education

  • J.D., Harvard Law School, 1998, cum laude
  • M.P.P., Harvard University, 1994
  • B.A., University of Pennsylvania, 1992

Bar and Court Admissions

  • District of Columbia
  • California (inactive)
  • New York (inactive)
  • District of Columbia Court of Appeals

Other Professional Affiliations

Washington Area Women's Foundation Board of Directors

American Bar Association

D.C. Bar Association (Tax Section)

Women's Bar Association

Government Experience

International Economist, Office of International Trade and Mexico Task Force, U.S. Department of Treasury, 1994-1995

Diara M. Holmes

Member, Washington, D.C.
(202) 862-7829
dholmes@capdale.com | v-card | PDF
In 2003, Diara M. Holmes joined the Exempt Organizations Group of Caplin & Drysdale. She became a Member of the firm in 2007.

Ms. Holmes counsels nonprofit organizations - including large public charities, colleges and universities, U.S. affiliates of foreign charities, megachurches and other religious organizations, and trade associations - on a broad range of tax and corporate governance issues. In 2013, she was recommended by The Legal 500 for her work in the nonprofit legal community.

Services

Clients benefit from Ms. Holmes' expertise and practical guidance on both tax planning and tax controversy matters. She frequently represents organizations before the IRS in private letter ruling requests and complex audits involving an array of issues, such as lobbying, alleged campaign intervention, executive compensation, UBIT, private foundation excise taxes, and structuring transactions. She has also advised numerous organizations through the process of reinstating their exempt status following automatic revocation.

Professional Activities

Ms. Holmes is an active member of the ABA Tax Section's Committee on Exempt Organizations, and has served as Co-Chair of the Subcommittee on Audits and Appeals since 2008.  She is also actively involved with the Washington Metropolitan Area Corporate Counsel Association's (WMACCA) Nonprofits & Associations Forum, which Caplin & Drysdale sponsors.

Ms. Holmes is a frequent speaker at national professional conferences on exempt organizations. For example:
  • 13th Annual Nonprofit Law Conference, Massachusetts Continuing Legal Education (2013)
  • WMACCA Nonprofits and Associations Forum: Shaking the Money Tree (2013)
  • National Association of College and University Attorneys Annual Conference (2010-2013)
  • WMACCA Nonprofits and Associations Forum: EO Year in Review (2012-2013)
  • WMACCA Corporate Governance Conference (2012)
  • ABA Tax Section Mid-Year Conference Panel on IRS Enforcement (2012)
  • National Association of College and University Business Officers Tax Forum (2009-2011)
  • ABA Tax Section's Forum on College and University Audits (2010)

Recent Media

Recent Publications