Partner
and access,
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 a Fellow of the American College of Tax Counsel. He is a member of the Executive Committee of the New York State Bar Association Tax Section. He is also Conference Co-Chair of Practicing Law Institute’s Understanding the Corporate Alternative Minimum Tax conference. In addition, 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 since 2024 has taught a first-of-its-kind course on tax incentives under the Inflation Reduction Act of 2022. 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, the World Hydrogen North America conference, the Tulane Tax Institute, and the University of Chicago Federal Tax Conference. Mr. Donnelly is the author of The Imperfect Approach, 102 Taxes 25 (Mar. 2024), presented at the University of Chicago Federal Tax Conference (2023), and Observations on Certain Investment Tax Credit Provisions in the Inflation Reduction Act of 2022, 75. Maj. Tax Planning 5-1 (2023), prepared for the USC Gould School of Law’s Tax Institute (2023). He has also contributed to chapters in several treatises, including Business Separation Transactions: Spin-Offs, Subsidiary IPOs and Tracking Stock and Partnerships, Joint Ventures and Strategic Alliances. 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.
