PeopleCarlene Y. Lowry
Carlene Y. Lowry

Carlene Y. Lowry

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PeopleCarlene Y. Lowry

  • New York University (LL.M., 2004)
  • University of Arizona (J.D., magna cum laude, 2003)
    • Executive Note Editor, Arizona Law Review
    • Dean's List
  • University of Arizona (B.S., summa cum laude, 2000)
    • Eller College Award of Highest Academic Distinction
    • Dean's List

  • 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
  • American Bar Association, Tax Section

Presentations

  • "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)

Publications

  • 40 Under 40, Phoenix Business Journal (2017)
  • Southwest Super Lawyers®, Rising Stars Edition, Nonprofit Organizations (2017-2019), Tax (2012-2016)
  • Greater Phoenix Chamber of Commerce, Athena Young Professional Finalist (2012)
  • Nolan Fellow, American Bar Association Section of Taxation (2010)

  • Girl Scouts, Arizona Cactus-Pine
    • Troop Leader
  • Big Brothers Big Sisters of Central Arizona
    • Former: Board Member, Secretary, and Big Sister
  • Women's Metropolitan Arts Council, Phoenix Art Museum
    • Former: President, Vice President, Board Member, Executive Committee Member, and Advisory Committee Member
  • VITA (Volunteer Income Tax Assistance), Firm Organizer and Volunteer
  • Volunteer Lawyers Program, Case Volunteer
  • Homeless Legal Assistance Project, Volunteer

  • Supreme Court of Arizona, Disciplinary Commission, Intern/Clerk

  • Arizona

  • Supreme Court of Arizona
  • United States District Court, District of Arizona
  • United States Tax Court