A. L. (Lorry) Spitzer


  • JD, magna cum laude, Boston College Law School, 1981
  • BA, Yale University, 1974


  • 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
  • The Best Lawyers in America, Boston Non-Profit / Charities Law “Lawyer of the Year” (2016)
  • Legal 500 (2015-2016)
  • Chambers USA: America's Leading Lawyers for Business (2014-2016)
  • The Best Lawyers in America (2015-2017)

A. L. (Lorry) Spitzer


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 (magna cum laude).


  • 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.
  • Assisted foreign organizations seeking recognition under IRC section 501(c)(3) and 501(c)(4).
  • Assisted foreign and domestic private foundations with “excess business holdings” restrictions.

Pro Bono Representative Clients

  • The Conversation U.S.
  • Root Capital, Inc.
  • MassChallenge, Inc.


  • The Tax Reform Act of 2015:  10 Principles and 1 Hope  (Tax Notes, Vol. 146, Number 4 – January 26, 2015)
  • Are Student-Athletes Winning Their Battles but Losing the (Tax) War? (Tax Notes, Vol. 146, Number 2 – January 12, 2015)