Marcus Owens
Lecturer, Nonprofit Management; Partner, Loeb & Loeb, LLP
Marcus (Marc) Owens is a Partner at Loeb & Loeb, LLP, representing a broad range of nonprofit organizations, including private foundations, charities, lobbying/political organizations, and trade associations. Owens’ focus includes executive compensation, excess benefit, and self-dealing excise taxes, as well as the impact of digital and social media on tax-exempt organizations. His experience also extends to social impact investing and program-related investments. Owens is also a frequent lecturer, writer, and commenter on the complex laws affecting exempt organizations. Owens is a member of the American Bar Association, Section on Taxation, Co-Chair of Subcommittee on Exempt Organizations Audits and Appeals.
Prior to entering private practice, Owens was employed by the Exempt Organizations Division of the Internal Revenue Service and served as the division's director for ten years. In that capacity, he was the chief decision-maker regarding design and implementation of federal tax rulings and enforcement programs for exempt organizations, political organizations, and tax-exempt bonds. He also served as the IRS's primary liaison with other federal agencies, Congress, and state regulators on exempt organizations issues.
Courses:
- NOPM PS5190: Legal Landscape of Nonprofit Law: Essentials for Non-Lawyers
Education
- J.D., Duke University
- B.A., Florida State University
Publications
- “Zuckerberg’s Delight,” Taxation of Exempts, May/June 2016
- “International Grantmaking by US Foundations,” The Philanthropist, April 14, 2015
- “Litigation as a Tool for Achieving Public Policy Goals: The US Experience,” The Philanthropist, May 19, 2014
- “Keep Those Tweets: An Overlooked Social Media Message,” The Exempt Organizations Tax Review, August 1, 2012 (with Kate Deal)