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Geoffrey L. Gunnerson

Geoffrey L. Gunnerson

Associate| Phoenix|Salt Lake City

Geoff Gunnerson's practice is concentrated in tax-exempt organizations and state and local tax matters. His practice also includes advising corporations, partnerships, limited liability companies, nonprofit corporations and individuals on federal, state and local tax issues (including advising start-up and emerging-growth companies from formation through liquidity in matters such as governance, debt and equity financing, equity incentive compensation, real estate transactions, mergers and acquisitions, and other tax planning matters). Geoff has also advised clients on tax credit financing (e.g., new markets tax credit, rehabilitation tax credit, renewable energy tax credit), transfer taxes (e.g., estate, gift and generation skipping), international tax, and tax penalties and additions to tax.

Prior to joining Snell & Wilmer, Geoff served as Attorney-Advisor to Judge Robert P. Ruwe of the United States Tax Court in Washington, DC.

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Tax-Exempt Organizations
  • Formation and application for tax-exempt status
  • Governance issues
  • Unrelated business income issues (e.g., qualified sponsorships, royalty income, rental income)
  • Private benefit and private inurement matters
  • Excess benefit transaction issues (e.g., reasonable compensation, rebuttable presumption of reasonableness)
  • Private foundation issues (e.g., self-dealing, taxable expenditures)
  • Cause-related marketing, including commercial co-venture structuring and compliance issues
  • State charitable organization, fundraiser and commercial co-venture registrations
  • Lobbying and political issues
State and Local Tax
  • Transaction privilege tax, sales tax, use tax, business privilege tax and excise tax
  • Taxation in Indian country
  • Electronic commerce
  • Income tax
  • Tax-exempt organizations
  • Property tax
  • University of Florida Levin College of Law (LL.M., Taxation, 2008)
  • University of Wyoming College of Law (J.D., 2007)
    • Dean’s List (2004)
  • Westminster College (B.S., Business, 2004)
    • Dean’s List
  • American Bar Association, Tax Section
  • State Bar of Arizona, Tax Section
    • Member at Large, Executive Council, Tax Section
    • Former: Annual Convention Chair and Newsletter Editor
  • State Bar of Utah, Tax Section
  • State Bar of Arizona
    • Member at Large, Executive Council, Tax Section
  • Boy Scouts of America, Scoutmaster and Eagle Scout
  • VITA (Volunteer Income Tax Assistance), Volunteer
  • United States Tax Court, Attorney-Advisor to Hon. Robert P. Ruwe (2008-2011)
  • Fidelity Investments, Senior Retirement Specialist (2000-2004)
  • Spanish
  • Arizona
  • Utah
  • Supreme Court of Arizona
  • Supreme Court of Utah
  • United States Tax Court