Page 313 - Washington Nonprofit Handbook 2018 Edition

Oregon Ethics and New Developments, an Oregon Board of Accountancy approved
course for regulatory ethics. He is a CPA, a graduate from the University of
Washington, and holds a master’s degree in federal income taxation from Golden
Gate University. Mark is currently a member of the Washington State Board of
Accountancy, the government body that initially qualifies and monitors the quality
of CPA’s and CPA firms in Washington.

Mark Hugh authored Part 8. Washington State Taxes and Nonprofit Corporations.

Sarah Kuipers
Sarah Kuipers is senior counsel in the tax practice of Kowan & Cordon LLC. Sarah
serves as lead counsel on behalf of investors, developers and syndicators for all
types of tax incentivized transactions, including syndicated fund structures, low
income housing tax credit developments, historic rehabilitations, and renewable
energy developments. In her tax practice, Sarah has had extensive experience
working with nonprofits in the housing, education, arts, and healthcare sectors.

Sarah serves as board member and treasurer of Hugo House, a nonprofit
organization for writers and readers in Seattle.

Sarah Kuipers co-authored Chapter 58. Working With Others and Chapter 60. Joint
Ventures and Other Contractual Collaborations.

Jamie Lanier
Jamie Lanier, an associate at Lane Powell, focuses her practice on estate planning,
probate, and trust administration for high net worth individuals and families. She
also works with fiduciaries and beneficiaries regarding non-judicial resolution of
trust and estate disputes. In addition, Jamie advise tax-exempt organizations
regarding formation and compliance issues.

Jamie Lanier authored Part 6. International Activities and Grantmaking.

David Lawson
David Lawson is a member of Davis Wright Tremaine’s Tax-Exempt Organizations
group. David is the Recorder of the Nonprofit Corporations Committee of the
Washington State Bar Association’s Business Law Section, and the Secretary of the
Board of Directors of Wayfind. He is a frequent writer and speaker on topics
related to tax exemption, charitable programs, and philanthropy, and offers
training courses on legal compliance topics to nonprofit organizations and their
officers and directors. He represents nonprofit and for-profit clients on tax
exemption, charitable programs, and philanthropy, in a practice encompassing

nonprofit corporate governance, tax advice for exempt organizations, state

WASHINGTON NONPROFIT HANDBOOK -302- 2018