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Martha J Nahill Frahm federal and state tax planning attorney lawyer



Martha is a tax lawyer who advises on 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.

Martha also represents tax exempt and charitable organizations including educational institutions, health care organizations, academic medical centers, foundations, and other non-profit and 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. She represents clients before the Internal Revenue Service and the Massachusetts Department of Revenue in connection with the determination of exempt status, audits and ruling requests.

In addition, Martha works closely with the firm’s private client and trust lawyers to guide clients through a range of wealth transfer and other tax related matters to maximize benefits. She assists entrepreneurial families with closely-held businesses on wealth transfer and succession planning advice, including family limited partnership structuring. She also helps high-net worth families with family business succession issues, charitable planning, and foundation development matters.

Martha is a sought out speaker who is knowledgeable about a wide variety of tax-exempt issues including structuring joint ventures between for-profit and non-profit organizations.


  • Best Lawyers in America® (2023-2024): Tax Law
  • Massachusetts Lawyers Weekly, 2022 Go To Tax Lawyer
  • Massachusetts Super Lawyers, 2007-2012
  • Massachusetts Super Lawyers: Rising Stars


  • American Health Lawyers Association
  • Boston Bar Association
    • Council Member, 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
  • Co-editor, BNA Tax Management Portfolio, Charitable Contributions by Corporations and Other Business Entities, No. 794, Bloomberg Tax


  • Massachusetts


  • Tufts University  (B.A., 1995)
  • Boston University School of Law  (J.D., cum laude, 2000)
  • Boston University School of Law  (LL.M., 2005)