Federal and state tax planning for businesses and individuals relating to business formations, mergers & acquisitions, divestitures and partnership formations including venture capital and real estate joint ventures is the core of Martha Frahm's practice. Martha also specializes in representing tax exempt and charitable organizations including educational institutions, health care organizations, academic medical centers foundations and other charitable tax-exempt organizations. She counsels clients on a wide range of legal issues such as formation, corporate governance, conflicts of interest, state and federal filing requirements, unrelated business taxable income, non-profit joint ventures and collaborations, executive compensation, lobbying and advocacy limitations, charitable giving and conservation easements. Martha has represented clients before the Internal Revenue Service and the Massachusetts Department of Revenue in connection with the determination of exempt status, audits and ruling requests.
Martha is a Director in the firm's Tax group. She currently serves as Inaugural Co-Chair of the Tax-Exempt Organizations Section and is a former Co-Chair of the Tax-Exempt Organizations Committee, Tax Section, of the Boston Bar Association. She frequently speaks on a wide variety of tax-exempt issues including structuring joint ventures between for-profit and non-profit organizations.
Professional and Community Involvement
- American Bar Association
- Boston Bar Association, Inaugural Co-Chair, Tax-Exempt Organizations Section, 2010-2012
- Boston Bar Association, Co-chair, Tax-Exempt Organizations Committee, Tax Section, September 2007-2012
- Boston Bar Association Bylaw Review Committee Member, 2011-2012
- Massachusetts Attorney General’s Advisory Committee Member, 2009-2010
Awards and Recognition
- Massachusetts Super Lawyers "Rising Stars", 2009-2011
- Co-Chair and Speaker, MCLE Nonprofit Basics Seminar, June 2011
- “Ask the Experts” Panelist, Attorney General’s Annual Charities Conference, November 2010
- BBA CLE Speaker, “The Intersection of Estate Planning and Tax Exempt Organization Lawyers: Charitable Planning with Various Charitable Entities and Vehicles,” November 2010
- Boston Bar Association Tax Section: Joint presentation of the Federal Tax and Business Transactions and Tax-Exempt Organizations Committees: “Joint Ventures Between the Tax-exempt and For-profit Industry,” 2007 and 2010
- CLE - The Intersection of Estate Planning and Tax Exempt Organization Lawyers: Charitable Planning with Various Charitable Entities and Vehicles, November 2010