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Sharon C. Lincoln
Associate
Boston
Sharon Lincoln advises public and private corporations and other clients on a wide variety of federal and state tax and employee benefit matters. She also assists clients in matters directly involving the Internal Revenue Service, including appeals and ruling requests. She counsels clients on ERISA compliance, assists business clients with the tax aspects of mergers and acquisitions, and provides guidance on the tax aspects of hedge fund formation.
Sharon has a special emphasis on advising non-profit entities in regard to all issues related to their tax-exempt status, including compliance with federal statutes relating to lobbying activities.
A variety of clients have turned to Sharon for guidance on maximizing their competitive advantages under federal tax credit regulations. These include companies involved in the renewable energy industry,
Prior to joining Foley Hoag, Sharon practiced in the tax and benefits department of another national law firm.
Bars and Court Admissions
Massachusetts
Representative Experience
The following is a brief summary of Sharon's experience and accomplishments:
Advised several charitable organizations regarding the implications of the Pension Protection Act of 2006, with particular emphasis on the Act's impact on charitable supporting organizations
Helped several clients engaged in renewable energy technologies, including a wind energy developer and a venture capital company interested in using solar energy technology in real estate developments, to understand the energy and production tax credits under Sections 45 and 48 of the Internal Revenue Code, with particular regard to sources of funding that do not constitute subsidized energy financing
Advised several large exempt organizations regarding the federal laws regulating and restricting the participation of charitable organizations in lobbying activities, including assisting such clients to understand the differences between the rules governing 501(c)(3) charities and the rules governing 501(c)(4) charities
Provided information on the refundable tax credit laws in the 50 states to a regenerative medicine company lobbying its state government regarding similar tax credits
Obtained a ruling request from the Internal Revenue Service that permitted a client to make the check-the-box entity classification election, several years after the statutory deadline, retroactive to the client's date of incorporation
professional / civic involvement
American Bar Association
Boston Bar Association
Participated in the American Bar Association Tax Section's task force on the alternative minimum tax and helped to draft the final report (2003-2004).
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