Carlene Y. Lowry

Bar Admissions

• Arizona

Court Admissions

• Supreme Court of Arizona
• United States District Court, District of Arizona
• United States Tax Court

Education

• New York University (LL.M.)
• University of Arizona (J.D., magna cum laude)
  • Executive Note Editor, Arizona Law Review
  • Dean’s List
• University of Arizona (B.S., summa cum laude)
  • Eller College Award of Highest Academic Distinction
  • Dean’s List

Awards & Recognition

• The Best Lawyers in America^®, Tax Law (2022-2025); Nonprofit / Charities Law (2024-2025); Trust and Estates (2024-2025)
• AV Preeminent^® Peer Review Rating from Martindale-Hubbell^®(2014-2024)
• Southwest Super Lawyers^®, Rising Stars Edition, Nonprofit Organizations (2017-2020), Tax (2012-2016)
• 40 Under 40, Phoenix Business Journal (2017)
• Greater Phoenix Chamber of Commerce, Athena Young Professional Finalist (2012)
• Nolan Fellow, American Bar Association Section of Taxation (2010)

Previous Professional Experience

• Supreme Court of Arizona, Disciplinary Commission, Intern/Clerk

Professional Memberships and Activities

• State Bar of Arizona
  • Tax Law Advisory Commission, Chair
    • Former: Vice-Chair and Secretary
  • Tax Law Executive Council
    • Former: Chair, Chair Elect, Vice Chair, Budget Officer, Secretary, and Member at Large
• American College of Tax Counsel
  • Fellow
• ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor

Community Involvement

• Girl Scouts, Arizona Cactus-Pine
  • Troop Leader
• Big Brothers Big Sisters of Central Arizona
  • Former: Board Member, Secretary, and 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
• Homeless Legal Assistance Project, Volunteer

Representative Presentations and Publications

Presentations

• “Pointers for Gift Acceptance Policies and Donor Gift Agreements,” Presenter, Southwest Nonprofit Conference (January 2018)
• “Unrelated Business Income and the Impact on Fundraising,” Presenter, Southwest Nonprofit Conference (October 2016)
• “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

• “Back By Popular Demand: IRS Temporarily Reopens Employee Retention Credit Voluntary Disclosure Program,” Co-Author SW Benefits Update (September 5, 2024)
• “Taking the Off Ramp: IRS Opens Limited Program To Return Wrongly Received Employee Retention Credits,” Co-Author, Snell & Wilmer Benefits Update (January 4, 2024)
• “The CARES Act Includes Many Tax Incentives for Employers – Charitable Contributions Modifications,” Co-Author, Snell & Wilmer Legal Alert (March 30, 2020)
• “The CARES Act Includes Many Tax Incentives for Employers – Deferral Payment of Employer Taxes and Employee Retention Credit,” Co-Author, Snell & Wilmer Legal Alert (March 30, 2020)
• “U.S. Persons With a Reportable Foreign Affiliate Must File Form BE-10: Benchmark Survey of U.S. Direct Investment Abroad, by May 29, 2020,” Co-Author, Snell & Wilmer Legal Alert (March 25, 2020)
• “Families First Coronavirus Response Act: Summary of the Employment Provisions of the New Law,” Co-Author, Snell & Wilmer Legal Alert (March 19, 2020)
• “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)