Carlene Y. Lowry
Firm:
Snell & Wilmer L.L.P.
Phone:602.382.6365
Address: 400 East Van Buren Street, Suite 1900
Phoenix, AZ 85004

Membership: Professional Memberships & Activities•ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor •State Bar of Arizona, Tax Section •Executive Council, Immediate Past Chair •Former: Chair, Chair Elect, Vice Chair, Budget Officer,
University: University of Arizona, B.S., summa cum laude, 2000 Eller College Award of Highest Academic Distinction, Dean's List, University of Arizona, J.D., magna cum laude, 2003 Executive Note Editor, Arizona Law Review, Dean's List; New York University,
Admitted: Arizona; United States Tax Court; United States District Court, District of Arizona; Supreme Court of Arizona
Biography: Carlene's practice involves advising non-profit and tax-exempt organizations regarding structuring and governance issues. Common issues involve identifying unrelated business income, structuring joint ventures and service contracts, avoiding excess benefit transactions or excise taxes, lobbying and political campaign issues, and monitoring endowments.Carlene also advises clients regarding tax controversy issues, both domestic and foreign. This includes the Offshore Voluntary Disclosure and Streamlined Procedures initiatives, establishing payment plans, and addressing liens, levies and the potential for penalty abatement.Carlene also assists with employment tax issues, from both a planning perspective and in relation to an IRS audit. Related News & Events•Jul 06 State Bar of Arizona Appoints Two Snell & Wilmer Phoenix Partners to High-Level Positions •Apr 10 Southwest Super Lawyers 2015 Recognizes 73 Snell & Wilmer Attorneys •Jan 06 Snell & Wilmer Tax Attorneys Assume Industry Leadership Roles •Aug 12 Super Lawyers 2013 Recognizes 96 Snell & Wilmer Attorneys Also Names 45 Firm Attorneys to the 2013 Rising Stars List •Aug 14 Greater Phoenix Chamber of Commerce Announces Carlene Lowry as ATHENA Young Professional Finalist •Jul 31 Big Brothers Big Sisters of Central Arizona Appoints Snell & Wilmer Partner Carlene Lowry to Board of Directors •Jun 27 Super Lawyers 2012 Recognizes 80 Snell & Wilmer Attorneys •Jan 03 Snell & Wilmer Names 11 New Partners •Jan 15 Snell & Wilmer Attorney Carlene Lowry Named 2010 Nolan fellow Related Publications•Dec 18 Legal Alert - Federal Agencies Issue Guidance to Business Owners: A Forecast of Enforcement Trends •Jun 15 Global Connection - June 2015 •Jun 02 Legal Alert - New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad •Jun 24 Legal Alert - IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures •Feb 18 Legal Alert - Employer Identification Numbers: Updating Responsible Party Information •Jun 12 Legal Alert - Another Reason Not to Misclassify Employees •Jan 09 Legal Alert - The IRS Modifies the Voluntary Classification Settlement Program •Aug 13 Global Connection - August 2012 •Jul 09 Legal Alert - IRS Provides Long Awaited Guidance to Current Offshore Voluntary Disclosure Program and Announces a New Procedure to Assist U.S. Citizens Residing Overseas •Apr 16 Legal Alert - Practical Tips for U.S. Persons Owning Mexican Property Thru a Fideicomiso Representative Presentations & PublicationsPresentations:• Advancing Your Mission: Legal, Ethical, and Public Policy Factors, Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation (April 2015) • Public Trust and Influence: Ethical, Legal and Public Policy Issues, Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation (January 2015) • Considerations when Navigating the Offshore Voluntary Disclosure Maze, Presenter, 30th Annual AZ Federal Tax Institute Conference (November 2014) • Current IRS Disclosure Programs: Voluntary Classification Settlement and 2012 Offshore Voluntary Disclosure Programs, Presenter, State Bar of Arizona, Section of Taxation (August 2012) • Revenue Ruling 99-6, a Trap for the Unwary, Presenter, American Bar Association, Tax Section, Partnerships & LLCs Committee (October 2011) • Planning Potpourri Mini-Panels: Tax Consequences of Partnership Capital Call Defaults, Abandonment and Worthlessness of a Partnership Interest, Structuring and Drafting Tax Distribution Provisions, Presenter, New York University School of Continuing and Professional Studies 68th Institute on Federal Taxation (November 2009) • Tax Consequences of the Abandonment/Worthlessness of a Partnership Interest, Presenter, American Bar Association, Tax Section, Real Estate Committee (May 2009) • Forfeiture by a Defaulting Partner-Tax Considerations for the Partnership and Performing Partners, Presenter, American Bar Association, Tax Section, Real Estate Committee (May 2009) • Hot Topics, Presenter, American Bar Association, Tax Section, Partnerships and LLCs Committee (May 2008) • Getting Down to Brass Tax, Presenter, State Bar of Arizona Convention, Tax Section (June 2007) • Limited Liability Companies, Presenter, National Business Institute (September 2006) • Getting the Benefit of Your Preference, Presenter, American Bar Association, Tax Section, Partnerships and LLCs Committee (February 2006) Publications:• Joint ventures with charitable hospitals: 3 considerations for hospital leaders, Quoted, Becker's Hospital Review (October 14, 2015) • Joint Ventures with Charitable Hospitals, Quoted, Healthcare Transaction Advisors (October 14, 2015) • New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad, Co-Author, Snell & Wilmer Legal Alert (June 2, 2015) • IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures, Co-Author, Snell & Wilmer Legal Alert (June 24, 2014) • Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Co-Author, Course Handbook for Practicing Law Institute (2006-2015) • Chew On This - Does it Matter How Long a Capital Asset is Held As a Capital Asset? Co-Author, Real Estate Taxation, WG&L (4th Quarter 2011) • Economic, Tax, and Drafting Considerations for Preferred Partnerships, Co-Author, Real Estate Taxation, Volume 34/Issue 1 (2006) • Partner Deductions Against Qualified Production Activities Income Earned by the Partnership, Author, Tax News, a publication of the Tax Section of the State Bar of Arizona (Vol. 10, #2, May 2005) Professional Recognition & Awards•Southwest Super Lawyers, Rising Stars Edition, Tax (2012-2015) •Greater Phoenix Chamber of Commerce, Athena Young Professional Finalist (2012) •Nolan fellow, American Bar Association Section of Taxation (2010) Community Involvement•Big Brothers Big Sisters of Central Arizona •Secretary, Board Member •Former Big Sister •Women's Metropolitan Arts Council, Phoenix Art Museum •Former: President, Vice President, Board Member, Executive Committee Member and Advisory Committee Member •VITA (Volunteer Income Tax Assistance), Firm Organizer and Volunteer •Volunteer Lawyers Program, Case Volunteer •HLAP/HMOM, Volunteer Other Professional Experience•Supreme Court of Arizona, Disciplinary Commission, Intern/ClerkBar Fellowship: Member: Professional Memberships & Activities• State Bar of Arizona, Tax Section • Executive Council, Immediate Past Chair • Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large • American Bar Association, Tax Section • Partnerships and LLCs Committee • Sales, Exchange & Basis Committee, State 1031 Task Force Chair • Membership and Marketing Committee, Liaison Fellow: American Bar Association Section of Taxation (2010)Community Involvement•Big Brothers Big Sisters of Central Arizona•Board Member•Former Big Sister•Women's Metropolitan Arts Council, Phoenix Art Museum•Former President, Vice President, Board Member, Executive Committee Member and Advisory Committee Member•VITA (Volunteer Income Tax Assistance), Firm Organizer and Volunteer•Volunteer Lawyers Program, Case Volunteer•HLAP/HMOM, VolunteerOther Professional Experience•Supreme Court of Arizona, Disciplinary Commission, Intern/ClerkRelated NewsApr 14 Southwest Super Lawyers 2014 Recognizes 79 Snell & Wilmer Arizona Attorneys 32 Attorneys Named to Southwest Rising StarsJan 06 Snell & Wilmer Tax Attorneys Assume Industry Leadership RolesAug 12 Super Lawyers 2013 Recognizes 96 Snell & Wilmer Attorneys Also Names 45 Firm Attorneys to the 2013 Rising Stars ListApr 15 Southwest Super Lawyers Recognizes 53 Snell & Wilmer Attorneys in Phoenix and Tucson Also Names 24 Attorneys to the 2012 Rising Stars ListAug 14 Greater Phoenix Chamber of Commerce Announces Carlene Lowry as ATHENA Young Professional FinalistJul 31 Big Brothers Big Sisters of Central Arizona Appoints Snell & Wilmer Partner Carlene Lowry to Board of DirectorsJun 27 Super Lawyers 2012 Recognizes 80 Snell & Wilmer AttorneysJan 03 Snell & Wilmer Names 11 New PartnersJan 15 Snell & Wilmer Attorney Carlene Lowry Named 2010 Nolan FellowRelated PublicationsJun 24 Legal Alert - IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined ProceduresFeb 18 Legal Alert - Employer Identification Numbers: Updating Responsible Party InformationJun 12 Legal Alert - Another Reason Not to Misclassify EmployeesJan 09 Legal Alert - The IRS Modifies the Voluntary Classification Settlement ProgramAug 13 Global Connection - August 2012Jul 09 Legal Alert - IRS Provides Long Awaited Guidance to Current Offshore Voluntary Disclosure Program and Announces a New Procedure to Assist U.S. Citizens Residing OverseasApr 16 Legal Alert - Practical Tips for U.S. Persons Owning Mexican Property Thru a FideicomisoApr 11 Global Connection - April 2012Jan 10 Legal Alert: IRS Announces a Third Offshore Voluntary Disclosure ProgramOct 04 Legal Alert: IRS Announces the 'Voluntary Classification Settlement Program' to Reduce Federal Employment Tax on Worker MisclassificationJul 15 Legal Alert: Guidance on Section 199Apr 15 Legal Alert: President Obama Signs H.R. 4.Feb 21 Legal Alert: The IRS 2011 Offshore Voluntary Disclosure Initiative is UnderwayJan 20 Legal Alert: New Reporting Requirements for Rental Property Owners Start in 2011Aug 06 Legal Alert: Relief for Organizations That Have Failed to File Form 990 for Three Consecutive YearsFeb 16 Legal Alert: The IRS has taken the Disregarded out of Disregarded Entity for Employment Tax Purposes Member: Professional Memberships & Activities•State Bar of Arizona, Tax Section•Executive Council, Chair•Former Chair Elect, Vice Chair, Budget Officer, Secretary and Member at Large•American Bar Association, Tax Section•Partnerships and LLCs Committee, Membership Subcommittee Chair•Sales, Exchange & Basis Committee, State 1031 Task Force Chair•Membership and Marketing Committee, Liaison