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Caplin & Drysdale | Attorneys
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Practice Area
Exempt Organizations
Professional Activities Articles
Speeches

Education
J.D., Duke University, 1974

B.A., Florida State University, 1971

Bar and Court Admissions
District of Columbia

Florida

U.S. Tax Court

U.S. Supreme Court

Other Professional Affiliations
American Bar Association (Section on Taxation; Co-Chair, Subcommittee on Audits and Appeals, Exempt Organizations Committee)

American Society of Association Executives

American Health Lawyers Association

Government Experience
Director, Exempt Organizations Division, Internal Revenue Service, 1990-2000

Executive Assistant, Exempt Organizations Division, Internal Revenue Service, 1988-1990

Technical Advisor, Exempt Organizations Division, Internal Revenue Service, 1984-1988

Tax Law Specialist, Exempt Organizations Division, Internal Revenue Service, 1975-1984
Marcus S. Owens
Member, Washington, D.C.
(202) 862-5020

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Marcus S. Owens is a member in Caplin & Drysdale's Washington, D.C. office. He joined the firm in February 2000. Prior to that, Mr. Owens was employed by the Exempt Organizations Division of the Internal Revenue Service for his entire professional career and served as the division's director for the last 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, unrelated business income tax, private foundation excise taxes, hospital reorganizations, college and university guidelines, 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.

Since joining Caplin & Drysdale, Mr. Owens has been representing a broad range of nonprofit organizations including private foundations, charities, U.S. affiliates of foreign charities, and trade associations. The context has ranged from tax planning, the process of formation and application for exemption, through IRS audits including large case or team audits. Particular projects have involved the emerging rules for foreign grant making and organizations interested in public policy but concerned with legislative and political activities. He also is a frequent lecturer on the complex laws affecting exempt organizations.

In 1998, 1999, and 2001, Mr. Owens was selected by the Nonprofit Times as one of the top 50 most influential people in the nonprofit sector. He serves as a Director of the Better Business Bureau Wise Giving Alliance and the Center for Lobbying In The Public Interest. He also is a recipient of the IRS Commissioner's Award for exemplary service.

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