Carlene Lowry is a nonprofit and tax-controversy attorney, advising clients regarding Arizona nonprofit and federal income tax laws.
Carlene advises a variety of 501(c)(3) private foundations and public charities (e.g., hospitals, schools, educational organizations, churches and other religious organizations, amateur sports, animal, environmental, economic harship organizations, etc.) as well as non-charitable tax-exempt organizations (e.g., social welfare, business leagues, chambers of commerce, clubs, fraternal organizations, etc.) regarding structuring and governance issues. Common issues involve organizational and operational issues, management contracts, service contracts, joint ventures, grant making, grant restrictions, transactions with insiders (avoiding excess benefit and self-dealing transactions), unrelated business income, lobbying and political campaign issues, employee harship and disaster relief requirements, employee scholarship requirements, private foundation excise taxes, and endowments.
Carlene also practices in the area of tax controversy – for individuals and businesses, domestic and foreign (offshore). This includes audits, appeals, voluntary disclosure initiatives (including Streamlined Filing Compliance Procedures), and collections matters (including liens, levies, and the potential for penalty abatement).
Carlene advises employers regarding employment tax and withholding issues, both from a planning perspective (e.g., accountable plans and witholding requirements, etc.) as well as in response to IRS audits.
Carlene is based out of our Phoenix office.
New York University (LL.M.)
University of Arizona (J.D., magna cum laude)
Executive Note Editor, Arizona Law Review
University of Arizona (B.S., summa cum laude)
Eller College Award of Highest Academic Distinction
American College of Tax Counsel
State Bar of Arizona
Tax Law Advisory Commission, Secretary
Tax Law Executive Council
Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary, and Member at Large
ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
"Pointers for Gift Acceptance Policies and Donor Gift Agreements," Presenter, Southwest Nonprofit Conference (January 2018)
"Unrelated Business Income and the Impact on Fundraising," Presenter, Southwest Nonprofit Conference (October 2016)
"Advancing Your Mission: Legal, Ethical, and Public Policy Factors," Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation (April 2015)
"Public Trust and Influence: Ethical, Legal and Public Policy Issues," Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation (January 2015)
"Considerations when Navigating the Offshore Voluntary Disclosure Maze," Presenter, 30th Annual AZ Federal Tax Institute Conference (November 2014)
"Current IRS Disclosure Programs: Voluntary Classification Settlement and 2012 Offshore Voluntary Disclosure Programs," Presenter, State Bar of Arizona, Section of Taxation (August 2012)
"Revenue Ruling 99-6, a Trap for the Unwary," Presenter, American Bar Association, Tax Section, Partnerships & LLCs Committee (October 2011)
"Planning Potpourri Mini-Panels: Tax Consequences of Partnership Capital Call Defaults," "Abandonment and Worthlessness of a Partnership Interest," "Structuring and Drafting Tax Distribution Provisions," Presenter, New York University School of Continuing and Professional Studies 68th Institute on Federal Taxation (November 2009)
"Tax Consequences of the Abandonment/Worthlessness of a Partnership Interest," Presenter, American Bar Association, Tax Section, Real Estate Committee (May 2009)
"Forfeiture by a Defaulting Partner-Tax Considerations for the Partnership and Performing Partners," Presenter, American Bar Association, Tax Section, Real Estate Committee (May 2009)
"Hot Topics," Presenter, American Bar Association, Tax Section, Partnerships and LLCs Committee (May 2008)
"Getting Down to Brass Tax," Presenter, State Bar of Arizona Convention, Tax Section (June 2007)
"Limited Liability Companies," Presenter, National Business Institute (September 2006)
"Getting the Benefit of Your Preference," Presenter, American Bar Association, Tax Section, Partnerships and LLCs Committee (February 2006)