Caroline advises tax-exempt organizations, including public charities, private foundations, colleges and universities, and other nonprofits, on the full spectrum of tax and governance issues. She counsels clients on operational and programmatic matters, including structuring grants, program-related investments and joint ventures. Caroline also provides compliance support in connection with applicable tax laws, such as the unrelated business income tax, Form 990 filing obligations, lobbying and political activity restrictions, intermediate sanctions and other compensation-related issues.