A. L. (Lorry) Spitzer

Partner

spitzer-a-l-lorry
  • JD, magna cum laude, Boston College Law School, 1981
  • BA, Yale University, 1974

Qualifications

  • Massachusetts, 1981
  • Co-chair of annual Massachusetts Continuing Legal Education Nonprofit Law Conference
  • Co-chair of the College and University Subcommittee of the American Bar Association Tax Section

A. L. (Lorry) Spitzer

Partner

Lorry's practice focuses on the taxation of nonprofit organizations, especially colleges, universities and health-care organizations. Lorry previously worked for the Office of Tax Policy of the U.S. Treasury in Washington, D.C., where he dealt primarily with issues involving tax-exempt organizations and partnership taxation. Lorry is a member of the Exempt Organizations committee of the Tax Section of the American Bar Association and is co-chair of the college and university subcommittee. He has written and spoken extensively regarding tax-exempt organizations and has taught courses as an adjunct professor at Boston College Law School and Harvard Law School on tax-exempt organizations and on tax policy. He is a graduate of Yale College and Boston College Law School.

Experience

  • Advised numerous universities in IRS comprehensive audits, most recently those focusing on compensation and unrelated business income tax.
  • Advised health maintenance organizations on necessary steps to retain tax-exempt status.
  • Reviewed numerous private equity and hedge fund investments on behalf of tax exempt investors.
  • Advised numerous nonprofit organizations with respect to new tax filing and governance requirements imposed by the IRS.
  • Advised on the creation and operation of medical foundations in various states.
  • Advised with respect to joint ventures between universities and private parties intended to facilitate the development and commercialization of intellectual property.

Awards

  • Chambers USA: America's Leading Lawyers for Business (2014)
  • The Best Lawyers in America