Carlene Y. Lowry

Carlene Y. Lowry: Attorney with Snell & Wilmer L.L.P. AV stamp icon
  • Partner at Snell & Wilmer L.L.P. (433 Attorneys)
  • One Arizona Center, 400 East Van Buren Street, Suite 1900, Phoenix, AZ 85004
    View Carlene Y. Lowry's office location
  • Peer Reviews

    4.9/5.0 (14)
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Attorney Awards

Biography

Carlene’s practice involves advising non-profit and tax-exempt organizations regarding structuring and governance issues. Common issues involve identifying unrelated business income, structuring joint ventures and service contracts, avoiding excess benefit transactions or excise taxes, lobbying and political campaign issues, and monitoring endowments.

Carlene also advises clients regarding tax controversy issues, both domestic and foreign. This includes the Offshore Voluntary Disclosure and Streamlined Procedures initiatives, establishing payment plans, and addressing liens, levies and the potential for penalty abatement.

Carlene also assists with employment tax issues, from both a planning perspective and in relation to an IRS audit.

Representative Presentations and Publications

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

• Joint ventures with charitable hospitals: 3 considerations for hospital leaders, Quoted, Becker's Hospital Review (October 14, 2015)
• Joint Ventures with Charitable Hospitals, Quoted, Healthcare Transaction Advisors (October 14, 2015)
• New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad, Co-Author, Snell & Wilmer Legal Alert (June 2, 2015)
• IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures, Co-Author, Snell & Wilmer Legal Alert (June 24, 2014)
•Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Co-Author, Course Handbook for Practicing Law Institute (2006-2015)
•Chew On This - Does it Matter How Long a Capital Asset is Held As a Capital Asset? Co-Author, Real Estate Taxation, WG&L (4th Quarter 2011)
•Economic, Tax, and Drafting Considerations for Preferred Partnerships, Co-Author, Real Estate Taxation, Volume 34/Issue 1 (2006)
•Partner Deductions Against Qualified Production Activities Income Earned by the Partnership, Author, Tax News, a publication of the Tax Section of the State Bar of Arizona (Vol. 10, #2, May 2005)

Professional Recognition and Awards

•40 Under 40, Phoenix Business Journal (2017)
•Southwest Super Lawyers, Rising Stars Edition, Nonprofit Organizations (2017-2018), Tax (2012-2016)
•Greater Phoenix Chamber of Commerce, Athena Young Professional Finalist (2012)
•Nolan fellow, American Bar Association Section of Taxation (2010)

Community Involvement

•Big Brothers Big Sisters of Central Arizona
•Board Member
•Former: 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

Other Professional Experience

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

Related News & Events

Apr 24
Southwest Super Lawyers Recognizes 69 Snell & Wilmer Attorneys in its 2018 Rankings

Jun 19
Phoenix Business Journal Welcomes Carlene Y. Lowry to 40 Under 40 Class of 2017

Apr 12
Southwest Super Lawyers 2017 Recognizes 69 Snell & Wilmer Attorneys

Apr 11
Southwest Super Lawyers 2016 Recognizes 73 Snell & Wilmer Attorneys

Jul 06
State Bar of Arizona Appoints Two Snell & Wilmer Phoenix Partners to High-Level Positions

Apr 10
Southwest Super Lawyers 2015 Recognizes 73 Snell & Wilmer Attorneys

Jan 06
Snell & Wilmer Tax Attorneys Assume Industry Leadership Roles

Aug 12
Super Lawyers 2013 Recognizes 96 Snell & Wilmer Attorneys Also Names 45 Firm Attorneys to the 2013 Rising Stars List

Aug 14
Greater Phoenix Chamber of Commerce Announces Carlene Lowry as ATHENA Young Professional Finalist

Jul 31
Big Brothers Big Sisters of Central Arizona Appoints Snell & Wilmer Partner Carlene Lowry to Board of Directors

Jun 27
Super Lawyers 2012 Recognizes 80 Snell & Wilmer Attorneys

Jan 03
Snell & Wilmer Names 11 New Partners

Jan 15
Snell & Wilmer Attorney Carlene Lowry Named 2010 Nolan fellow

Related Publications

Mar 09
New Tax Act: 2017 Trap for 10% U.S. Owners of Foreign Corporations

Aug 16
Legal Alert - New IRS Notice Requirement for 501(c)(4) Organizations

Mar 14
Legal Alert - Identity Theft Protection Services - Federal Income Tax Treatment

Dec 18
Legal Alert - Federal Agencies Issue Guidance to Business Owners: A Forecast of Enforcement Trends

Jun 15
Global Connection - June 2015

Jun 02
Legal Alert - New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad

Jun 24
Legal Alert - IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures

Feb 18
Legal Alert - Employer Identification Numbers: Updating Responsible Party Information

Jun 12
Legal Alert - Another Reason Not to Misclassify Employees

Jan 09
Legal Alert - The IRS Modifies the Voluntary Classification Settlement Program

Member:

Professional Memberships & Activities

•ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
•State Bar of Arizona, Tax Section
•Executive Council, Immediate Past Chair
•Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large
•American Bar Association, Tax Section Fellow: Member:

Professional Memberships & Activities

•ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
•State Bar of Arizona, Tax Section
•Executive Council, Immediate Past Chair
•Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large
•American Bar Association, Tax Section Fellow: Member:

Professional Memberships & Activities

•ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
•State Bar of Arizona, Tax Section
•Executive Council, Immediate Past Chair
•Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large
•American Bar Association, Tax Section Fellow: Member:

Professional Memberships & Activities
• State Bar of Arizona, Tax Section
• Executive Council, Immediate Past Chair
• Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large
• American Bar Association, Tax Section
• Partnerships and LLCs Committee
• Sales, Exchange & Basis Committee, State 1031 Task Force Chair
• Membership and Marketing Committee, Liaison Fellow: American Bar Association Section of Taxation (2010)

Community Involvement

•Big Brothers Big Sisters of Central Arizona

•Board Member

•Former 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

•HLAP/HMOM, Volunteer

Other Professional Experience

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

Related News

Apr 14 Southwest Super Lawyers 2014 Recognizes 79 Snell & Wilmer Arizona Attorneys 32 Attorneys Named to Southwest Rising Stars

Jan 06 Snell & Wilmer Tax Attorneys Assume Industry Leadership Roles

Aug 12 Super Lawyers 2013 Recognizes 96 Snell & Wilmer Attorneys Also Names 45 Firm Attorneys to the 2013 Rising Stars List

Apr 15 Southwest Super Lawyers Recognizes 53 Snell & Wilmer Attorneys in Phoenix and Tucson Also Names 24 Attorneys to the 2012 Rising Stars List

Aug 14 Greater Phoenix Chamber of Commerce Announces Carlene Lowry as ATHENA Young Professional Finalist

Jul 31 Big Brothers Big Sisters of Central Arizona Appoints Snell & Wilmer Partner Carlene Lowry to Board of Directors

Jun 27 Super Lawyers 2012 Recognizes 80 Snell & Wilmer Attorneys

Jan 03 Snell & Wilmer Names 11 New Partners

Jan 15 Snell & Wilmer Attorney Carlene Lowry Named 2010 Nolan Fellow

Related Publications

Jun 24 Legal Alert - IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures

Feb 18 Legal Alert - Employer Identification Numbers: Updating Responsible Party Information

Jun 12 Legal Alert - Another Reason Not to Misclassify Employees

Jan 09 Legal Alert - The IRS Modifies the Voluntary Classification Settlement Program

Aug 13 Global Connection - August 2012

Jul 09 Legal Alert - IRS Provides Long Awaited Guidance to Current Offshore Voluntary Disclosure Program and Announces a New Procedure to Assist U.S. Citizens Residing Overseas

Apr 16 Legal Alert - Practical Tips for U.S. Persons Owning Mexican Property Thru a Fideicomiso

Apr 11 Global Connection - April 2012

Jan 10 Legal Alert: IRS Announces a Third Offshore Voluntary Disclosure Program

Oct 04 Legal Alert: IRS Announces the 'Voluntary Classification Settlement Program' to Reduce Federal Employment Tax on Worker Misclassification

Jul 15 Legal Alert: Guidance on Section 199

Apr 15 Legal Alert: President Obama Signs H.R. 4.

Feb 21 Legal Alert: The IRS 2011 Offshore Voluntary Disclosure Initiative is Underway

Jan 20 Legal Alert: New Reporting Requirements for Rental Property Owners Start in 2011

Aug 06 Legal Alert: Relief for Organizations That Have Failed to File Form 990 for Three Consecutive Years

Feb 16 Legal Alert: The IRS has taken the Disregarded out of Disregarded Entity for Employment Tax Purposes Member:

Professional Memberships & Activities

•State Bar of Arizona, Tax Section

•Executive Council, Chair

•Former Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large

•American Bar Association, Tax Section

•Partnerships and LLCs Committee, Membership Subcommittee Chair

•Sales, Exchange & Basis Committee, State 1031 Task Force Chair

•Membership and Marketing Committee, Liaison

Areas of Practice (5)

  • Education
  • Non-Profit/Tax-Exempt Organizations
  • Tax Controversy and Litigation
  • Tax-General Federal
  • Tax-State and Local

Education & Credentials

Contact Information:
602.382.6365  Phone
www.swlaw.com
University Attended:
New York University, LL.M., 2004; University of Arizona, B.S., summa cum laude, Dean's List, Eller College Award of Highest Academic Distinction, 2000
Law School Attended:
University of Arizona, J.D., magna cum laude, Executive Note Editor, Arizona Law Review, Dean's List, 2003
Year of First Admission:
2004
Admission:
Supreme Court of Arizona; United States District Court, District of Arizona; Arizona; United States Tax Court
Memberships:

Professional Memberships and Activities

•ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
•State Bar of Arizona, Tax Section
•Executive Council
•Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large
•American Bar Association, Tax Section

Birth Information:
Tucson, Arizona, July 4, 1980
ISLN:
917581975

Peer Reviews

  • 4.9/5.0 (14 reviews)
  • High ethical standing icon
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.
  • Legal Knowledge

    4.9/5.0
  • Analytical Capability

    5.0/5.0
  • Judgment

    4.9/5.0
  • Communication

    4.9/5.0
  • Legal Experience

    4.9/5.0
  • 5.0/5.0 Rated by a Senior Associate on 02/28/13 in Business Law

    Having known Carlene for over a decade, I can attest to her outstanding reputation in the community. Carlene is knowledgeable in her field and dedicated to providing her clients with excellent representation.

    Having known Carlene for over a decade, I can attest to her outstanding reputation in the community. Carlene is knowledgeable in her field and dedicated to providing her clients with excellent representation. Read less

    Read less
  • 5.0/5.0 Rated by a Senior Associate on 02/18/13 in Tax Law

    Carlene is a very knowledgable, talented, and ethical attorney. She is extremely committed to her clients and the practice of law. I highly recommend her and her work.

    Carlene is a very knowledgable, talented, and ethical attorney. She is extremely committed to her clients and the practice of law. I highly recommend her and her work. Read less

    Read less

See All 14 Reviews »


*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (2)

Documents by this lawyer on Martindale.com

Affiliations

Lex Mundi

Phoenix, Arizona

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    Phoenix, AZ
    One Arizona Center , 400 East Van Buren Street, Suite 1900
    Phoenix, AZ 85004

    602.382.6365 Phone

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