Martha J Nahill Frahm federal and state tax planning attorney lawyer

Representative Matters

Provincetown Commons: A Home for Creativity and Innovation

Representation of Provincetown Commons, Inc., in connection with corporate formation, governance, obtaining tax exempt status, lease/contract review and negotiation, and obtaining local permits and approvals.

Provincetown Commons is renovating, adapting and programming a nearly century-old community center located in the heart of Provincetown, MA, for use by the local community. The revitalized community center will provide year-round working space and professional support to area artists, other members of the local creative economy, and start-up businesses, and will serve as a gathering space for educational and community initiatives, as well as for the Outer Cape Cod community at large. Aiming to contribute to strengthening Provincetown’s year-round economy, the Provincetown Commons will serve as a nexus for creativity, collaboration, and new economic opportunity.

As general counsel to Provincetown Commons, Goulston & Storrs attorneys created formation documents, registered the corporation with the Secretary of the Commonwealth and Massachusetts Attorney General, and obtained 501(c)(3) tax exempt status from the IRS. We worked closely with Provincetown Commons on all aspects of the re-development process, including negotiation of the lease and related documents with the Town of Provincetown, obtaining local permits and approvals and negotiating the construction contract with the contractor. Provincetown Commons had its grand opening in late 2018, and we continue to provide legal support and counsel to the transformative community center. 

Provincetown Commons pre-renovation                                                                             


Provincetown Commons post-renovation

Photos courtesy of Provincetown Commons

Victim Rights Law Center: Rebuilding the lives of sexual assault survivors through extensive training, established trust, and hope.

Case Study: Victim Rights Law Center

The Victim Rights Law Center (“VRLC”) is the nation’s first nonprofit law center dedicated to providing sexual assault survivors with comprehensive legal representation. From its inception, the VRLC sought to distinguish itself as the first nonprofit law center in the country solely focused on providing free, survivor-centered legal services to sexual assault victims of all ages, gender identities, and sexual orientations, and to survivors at the intersections of oppression who are often the most marginalized and in need of legal assistance.

Tax Advice for Canadian Private Equity Real Estate Fund and Public Company

Representation of Canadian private equity real estate fund and public company on numerous securitized transactions for their US operations. Also provide this client advice on general tax and structuring, financing transactions, joint ventures, formation agreements, REMIC structuring, and REPO transactions. Additionally, assist the client with the ground-up and re-development of structured single family residences, rental property and manufactured housing structure agreements.

Like-Kind Real Estate Exchanges of Real Estate Property

Assist companies and individuals with like-kind real estate exchanges of real estate property. Advise clients on the proper structuring rules associated with this kind of transaction.

Tax Structuring Advice to Non-Profit Universities and Academic Medical Centers

Provides a range of tax structuring advice to non-profit universities and academic medical centers. This advice includes management structuring, operational and investment matters, governance, policy development, mergers and acquisitions and technology transfer and licensing agreements.