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Martha J. Nahill FrahmMartha J. Nahill Frahm

(617) 574-4063
Fax: (617) 574-7599

400 Atlantic Avenue
Boston MA
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Tufts University, B.A., 1995

Boston University School of Law, J.D., 2000, cum laude

Boston University School of Law, LL.M., 2005


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 are 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, nonprofit 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 is currently a member of the Steering Committee 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 Health Lawyers Association
  • Boston Bar Association
    • Councilmember, Governance Committee member
    • Co-Chair of the Tax Exempt Organizations Section Continuing Legal Education Committee, 2017
    • Chapter 180 Working Group Member, 2017
    • Inaugural Co-Chair, Tax-Exempt Organizations Committee, 2010-2012
    • Business Law Section Steering Committee Member
    • Co-chair, Tax-Exempt Organizations Committee, Tax Section, September 2007-2012
    • Bylaw Review Committee Member, 2011-2012
Awards and Recognition
  • Massachusetts Super Lawyers, 2007-2012
  • Massachusetts Super Lawyers: Rising Stars, 2005
Speaking Engagements
  • MCLE New England Speaker, "Representing Nonprofits:  MCLE BasicsPlus!," June 2013
  • BBA CLE Speaker, "When Non-Profits Cooperate & Collide:  Non-Profit Corporate Affiliations," May 2013
  • 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
Press Releases
num: 5
pressReleases: Boston Bar Launches Section for Lawyers Representing Tax-Exempt Organizations
publicationsArticles: BBA By-Laws Get Brought into 21st Century
blogEntries: IRS Clarifies Contributions to Charity’s Single-Member LLC Are Deductible
blogEntries: IRS Clarifies Contributions to Charity’s Single-Member LLC Are Deductible
clientAdvisories: Tax Reform Advisory:  Exempt Organizations
July 2010
Boston Bar Launches Section for Lawyers Representing Tax-Exempt Organizations
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