Martha J. Nahill Frahm
Director
Boston
mfrahm@goulstonstorrs.com+1 617 574 4063Martha J. Nahill Frahm
Director, Boston
mfrahm@goulstonstorrs.com+1 617 574 4063Related Expertise
Clients rely on Martha for her ability to translate complicated tax matters into actionable guidance. As co-chair of the firm’s tax group, she brings strategic counsel on all aspects of transactional and organizational tax planning for businesses, joint ventures, tax-exempt organizations, family offices, and high-net worth individuals. Her focus also includes counsel on corporate governance, executive compensation, and regulatory compliance.
Nonprofit Representation
Martha advises tax-exempt and charitable organizations, including educational institutions, health care providers, academic medical centers, foundations, and other nonprofits, on matters ranging from formation and governance to conflicts of interest, compliance, joint ventures, college and university mergers and acquisitions, executive compensation, lobbying limits, charitable giving, and conservation easements. She also represents clients before the IRS and the Massachusetts Department of Revenue on exempt status determinations, audits, and ruling requests.
Business Operations and Transactions
Martha focuses on tax and business planning strategy, including ownership structuring, entity and board and governance matters.
Entrepreneurial, Closely Held Businesses, and Private Client Representation
Martha guides clients through wealth transfer and succession planning for closely held businesses and assists in navigating delicate and complicated family dynamics. Martha coordinates business planning with estate planning, working closely with estate planning attorneys, accountants, and other financial advisers for a holistic approach to integrate wealth and estate planning strategies with effective family governance structures, fostering intergenerational engagement while achieving enduring family goals.
Specifically, she advises high-net-worth individuals and family offices on family limited partnership structures, philanthropic and charitable planning, including private foundation formations and operations, and donor advised funds (DAFs).
Joint Venture and Partnership Planning
Martha has extensive experience advising and structuring joint ventures, with particular focus on partnership tax planning.
Real Estate Tax
Martha also has extensive experience in advising clients on structuring real estate transactions, including forming and advising real estate investment and development partnerships and limited liability companies, like kind exchanges, and historic tax credit projects.
State and Local Tax
Martha also advises clients with respect to state and local tax matters including income, property, transfer, and sales tax matters and exemptions.
Events
A highly sought-after speaker, Martha regularly shares her insights across the full spectrum of her practice. Audiences value her ability to explain complex issues and to outline actionable and practical solutions to address challenges. She also participates as a speaker and panel moderator at the biennial College & University Hotel Ownership Symposium, which features data analysis, diverse perspectives, and valuable insights from seasoned hotel industry professionals with firsthand experience in on-campus hotel management.
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Accolades
2025 Lawdragon 500: Leading Global Tax Lawyers
Best Lawyers in America® (2023-2025): Tax Law
Massachusetts Lawyers Weekly, 2022 Go To Tax Lawyer
Massachusetts Super Lawyers, 2007-2012
Massachusetts Super Lawyers: Rising Stars
Affiliations
Boston Bar Foundation, Treasurer
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
Co-editor, Massachusetts Continuing Legal Education, Inc. (MCLE), Massachusetts Nonprofit Organizations, Chapter 13: Reorganizations and Dissolutions and Chapter 17: Nonprofits in Trouble: Receiverships and Bankruptcy
Admissions
- Massachusetts
Education
Boston University School of Law ( LL.M. , 2005 )
Boston University School of Law ( J.D. , cum laude , 2000 )
Tufts University ( B.A. , 1995 )