Marcus S. Owens is a member in Caplin & Drysdale's Washington, D.C. office. He joined the firm in February 2000.
Services
Mr. Owens has represented a broad range of nonprofit organizations including private foundations, charities, U.S. affiliates of foreign charities, churches and trade associations. The context has ranged from tax planning, the process of formation and application for exemption, through IRS audits including large case or team audits and audits by the IRS Exempt Organizations Financial Investigative Units. Particular projects have involved the emerging rules for foreign grant making and organizations interested in public policy but concerned with legislative and political activities. He also is a frequent lecturer on the complex laws affecting exempt organizations.
Highlights
Prior to joining Caplin & Drysdale, Mr. Owens was employed by the Exempt Organizations Division of the Internal Revenue Service for his entire professional career and served as the division's director for the last ten years. In that capacity, he was the chief decision maker regarding design and implementation of federal tax rulings and enforcement programs for exempt organizations, unrelated business income tax, private foundation excise taxes, hospital reorganizations, college and university guidelines, political organizations, and tax-exempt bonds. He also served as the IRS's primary liaison with other federal agencies, Congress, and state regulators on exempt organizations issues.
Awards & Honors
· Ranked as a Top Lawyer in the 2009 -2011 editions of Chambers USA: 2011 -Band 3 in Tax - District of Columbia
· Recognized as a leading lawyer in Domestic Tax: East Coast in the 2011 edition of The Legal 500
· Listed in The Best Lawyers of America in the categories of Nonprofit/Charities Law and Tax Law in 2008-2012
· Recipient of the IRS Commissioner's Award for exemplary service
· Selected by the NonProfit Times as one of the top 50 most influential people in the nonprofit sector in 1998, 1999, and 2001
Recent Media
· Battle for Control of Cato Institute Highlights Unusual Structure, The Washington Post (March 3, 2012)
· Did Tax Money Go to Lobbying? Jobs Agency's $50K to Chamber Draws Flak, Orlando Sentinel (February 6, 2012)
· A Rich Tradition, ESPN (December 15, 2011)
· Nonprofit News and the Tax Man, Columbia Journalism Review (November 17, 2011)
· Tweaking the PRI, Re: Philosophy (November 16, 2011)
· Group Shapes Debate on College Football Championship, Despite Tiny Budget, The Washington Post (August 17, 2011)
Recent Publications
Mr. Owens is a frequent writer and commentator on exempt organizations issues. Recent articles include:
· Private Foundations and the Protection of Assets, Tax Analysts (June 1, 2009)
· Charities and Governance: Is the IRS Subject to Challenge?, Tax Analysts (November 18, 2008)
Other Professional Affiliations
American Bar Association (Section on Taxation; Co-Chair, Subcommittee on Audits and Appeals, Exempt Organizations Committee)
American Society of Association Executives
American Health Lawyers Association
Government Experience
Director, Exempt Organizations Division, Internal Revenue Service, 1990-2000
Executive Assistant, Exempt Organizations Division, Internal Revenue Service, 1988-1990
Technical Advisor, Exempt Organizations Division, Internal Revenue Service, 1984-1988
Tax Law Specialist, Exempt Organizations Division, Internal Revenue Service, 1975-1984