Melissa Sampson McMorrow
- T. 617.439.2720
- F. 617.310.9720
- E. mmcmorrow@nutter.com
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Overview
Melissa Sampson McMorrow chairs Nutter's Tax Department and co-chairs its Nonprofit and Social Impact practice group. She also recently ended a six year term on the Firm’s Executive Committee. Businesses, tax-exempt entities, and individuals rely on Melissa for strategic and ongoing advice on federal, state, and international matters. She specializes in advising health care, higher education, cultural, religious, and other charitable and nonprofit organizations, and their affiliates, on a wide range of issues related to fundamental transactions and ongoing operations. She frequently represents these entities, and other taxpayers, before the Internal Revenue Service, state revenue authorities, state charity officials, and other state and local authorities. Melissa also regularly advises donors in developing and optimizing their charitable giving goals.
A sample of engagements includes:
- Overseeing the tax aspects of corporate reorganizations of several large area charities
- Regularly counseling local, regional, and national organizations regarding governance, best practices, and board operations
- Structuring and overseeing mergers and acquisitions of nonprofit organizations
- Representing charitable organizations in the receipt of complex gifts of all sizes
- Advising charities on the application for and appeal of denials of charitable property tax exemptions
- Representing charitable clients before the MA Attorney General's Nonprofit Organizations/Public Charities Division
- Structuring joint ventures between nonprofit and for profit organizations
- Providing creative solutions with respect to managing restrictions on compensation, lobbying, and unrelated business activities
- Developing scholarship and disaster relief programs for independent and company-sponsored foundations
- Devising operating procedures for the foreign grantmaking activities of private foundations and public charities
- Obtaining private letter rulings from the Internal Revenue Service
- Representing private foundations before the Internal Revenue Service, including to obtain abatement of penalty excise taxes
- Counseling individual donors regarding the pros and cons of private foundations, supporting organizations, donor-advised funds, and other charitable giving vehicles
- Representing social welfare organizations, trade associations, and social clubs with respect to operational matters and the creation of subsidiaries and affiliates
Melissa continues her leadership outside of Nutter as well. She currently serves on the boards of the Greater Boston Chamber of Commerce, the Associates of the Boston Public Library, the Women’s Bar Foundation Emeritus Board, the Greater Boston Chamber of Commerce Foundation, and the Boston Bar Foundation. In addition to being a Council member and Executive Committee member of the Boston Bar Association (BBA), she served as the inaugural co-chair of the BBA's Tax Exempt Organization Section, the co-chair of the Section's Working Group to update the Commonwealth's nonprofit statute, a member of the Strategic Planning Committee, and the co-chair of the BBA’s Law Day Dinner.
A sought-after speaker, Melissa presents at local and national conferences on matters affecting nonprofit organizations, including the Association of Independent Colleges and Universities in Massachusetts (AICUM), American Health Lawyers Association (AHLA), Boston Bar Association, Massachusetts Continuing Legal Education Inc. (MCLE), American Bar Association Tax Section, and the Tax Exempt Council.
In recognition of Melissa’s outstanding expertise in this field, she has been named to The Best Lawyers in America and Super Lawyers rankings for over a decade and was selected as the "Non-Profit / Charities Law Lawyer of the Year" in Boston by Best Lawyers both in 2022 and in 2024. She also has been named to Boston Magazine’s “Top Lawyers” list in 2024 and 2025. Melissa was named a “2019 Top Women of Law” by Massachusetts Lawyers Weekly and a "Go-To Lawyer" by the publication's inaugural list in 2020.
Melissa has contributed to her local community for many years in numerous capacities, including in leadership roles on her town’s School Committees and Finance Committee as well as serving on the Board of Directors of the Concord Carlisle Foundation and the Carlisle Education Foundation.
Prior to entering law school, Melissa was an analyst in the Tax Analysis Division of the U.S. Congressional Budget Office and a Junior Economist at the U.S. Senate Budget Committee. She received her J.D. from the University of California, Hastings College of the Law and her B.A. in Economics from Miami University (Ohio).
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Experience
Experience
News & Insights
News
Speaking Engagements
Publications
Blog Posts
Honors
Honors
- Massachusetts Super Lawyers, 2014-2025
- Massachusetts Super Lawyers Rising Stars, 2007-2011
- The Best Lawyers in America, 2013-2026
- The Best Lawyers in America, Non-Profit / Charities Law Lawyer of the Year, 2022, 2024
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Boston Magazine “Top Lawyers,” 2024-2025
- The National Law Journal, “Trusts & Estates Trailblazer,” 2016
- Massachusetts Lawyers Weekly, “Top Women of Law,” 2019
- Massachusetts Lawyers Weekly, "Go To Business Lawyer," 2020
- Massachusetts Lawyers Weekly, "Go To Taxation Lawyer," 2024
Education & Admissions
Education
University of California, Hastings College of the Law, J.D., cum laude, Order of the Coif, Thurston Society
Miami University, B.A., cum laude, Phi Beta Kappa
Admissions
- Massachusetts
- U.S. Tax Court
Industries
Industry Expertise
Melissa served as the inaugural co-chair of the Boston Bar Association’s Tax Exempt Organization Section. Currently, she serves as the co-chair of the Section's 180 Working Group, which is leading the effort to update the Commonwealth's nonprofit statute. Additionally, she serves on the Boston Bar Association Council.
Noteworthy
- Massachusetts Super Lawyers, 2014-2025
- Massachusetts Super Lawyers Rising Stars, 2007-2011
- The Best Lawyers in America, 2013-2026
- The Best Lawyers in America, Non-Profit / Charities Law Lawyer of the Year, 2022, 2024
-
Boston Magazine “Top Lawyers,” 2024-2025
-
The National Law Journal, “Trusts & Estates Trailblazer,” 2016
- Massachusetts Lawyers Weekly, “Top Women of Law,” 2019
- Massachusetts Lawyers Weekly, "Go To Business Lawyer," 2020
- Massachusetts Lawyers Weekly, "Go To Taxation Lawyer," 2024