A. L. (Lorry) Spitzer

Partner

  • 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
  • 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

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.