She regularly advises clients on tax-exemption issues, IRS audits, governance, contracting, unrelated business taxation, lobbying and political activity, campaign finance and election law, and other business operations issues unique to nonprofit organizations. In health law, she focuses on reproductive health services, community health clinics, mental health services and programs for people with disabilities. She is a principal at Gray Plant Mooty and chairs the firm's Nonprofit Organizations team and the Gray Plant Mooty Foundation. Sarah is a graduate of Carleton College, with a B.A. in mathematics and concentration in women's studies, and a graduate of the University of Minnesota Law School.