1050 Connecticut Avenue, N.W., Washington, D.C. 20036-5306 USA
Matt Donnelly is a partner in the Washington, D.C. office of Gibson Dunn & Crutcher and a member of the firm’s Tax Practice Group. Mr. Donnelly represents public and private companies on a broad range of U.S. federal and state income tax matters, with a concentration on domestic and international mergers and acquisitions, dispositions, spin-offs, Reverse Morris Trust transactions, joint ventures, financing transactions, capital markets transactions, restructurings and internal reorganizations.
In addition, Mr. Donnelly regularly advises clients on tax issues relating to the development, financing, acquisition and disposition of energy and real estate projects.
Mr. Donnelly is an adjunct professor at Howard University School of Law, where he has taught corporate tax law since 2017, and at Georgetown University Law Center, where he has taught since 2020 and in 2024 will teach a first-of-its-kind course on tax incentives under the Inflation Reduction Act of 2022. In addition, Mr. Donnelly regularly speaks and writes on tax-related topics, including for the International Fiscal Association and at USC’s Gould School of Law’s Tax Institute, the American Petroleum Institute Federal Tax Forum, Practising Law Institute’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances conference, and the University of Chicago Federal Tax Conference (Fall 2023).
Mr. Donnelly received his law degree with high honors from the University of Iowa College of Law, where he also served as the Editor in Chief of the Iowa Law Review and won a Burton Award for Distinguished Legal Writing. Mr. Donnelly received a B.S.J. from Northwestern University, where he served as Editor in Chief of The Daily Northwestern. He is admitted to practice in the District of Columbia and Illinois.
Representative matters include:*
Private Equity and Fund Transactions
Spin-off, Split-off, Reverse Morris Trust (RMT) and Tracking Stock Transactions
Other Public and Private Company Transactions
Tax Credit Financing and Energy Transactions
*Includes matters handled prior to joining Gibson Dunn
Northwestern University - 2010 Master of Laws (LL.M.)
University of Iowa - 2009 Juris Doctor
Northwestern University - 2003 Bachelor of Science
District of Columbia Bar