Carlene Lowry is a nonprofit and tax-exempt attorney, advising organizations regarding structuring and governance issues. Common issues involve joint ventures, grant making, grant restrictions, transactions with insiders (avoiding excess benefit and self-dealing transactions), unrelated business income, service contracts, lobbying and political campaign issues, private foundation excise taxes, and endowments.
Carlene also practices in the area of tax controversy – for individuals and businesses, foreign and domestic. This includes audits, appeals, disclosure initiatives, and collections matters (including liens, levies, and the potential for penalty abatement).
Carlene also advises employers regarding employment tax issues, both from a planning perspective as well as in response to IRS audits.