Christopher N. Moran

Counsel
Christopher Moran

Chris Moran is a tax and nonprofit attorney who focuses primarily on nonprofit law, tax planning, and tax controversy. Clients seek Chris’s practical and strategic advice on transactional and tax matters. He has extensive experience with state and local tax compliance, federal and state income tax planning, payroll tax compliance, and tax controversies, including administrative refund claims; federal, state, and local tax audits; and tax litigation in the U.S. Tax Court and the U.S. Court of Federal Claims.

Chris has significant experience advising nonprofit organizations on acquisitions, combinations, and other ventures. In his work with nonprofit organizations, he has advised clients on the standards for managing endowments and complying with gift restrictions. Chris also has experience counseling U.S. charities on tax and financial issues related to their activities in foreign countries, including the formation of affiliates, cross-border governance and tax, and value-added tax (VAT) compliance.

Chris also has experience with tax credits and incentives, including tax equity financing transactions, tax credit purchase transactions, and related transactions. He regularly provides advice to developers, prospective tax credit purchasers, and nonprofit organizations on a variety of tax credit issues arising in connection with the Inflation Reduction Act.

Insights

Credentials
+

Education

  • J.D. cum laude Washington University School of Law 2015
  • B.A. Political Science cum laude Wheaton College 2012

Bar Admissions

  • Maryland

Court Admissions

  • U.S. Court of Federal Claims
  • U.S. Court of Appeals for the District of Columbia Circuit
  • U.S. Court of Appeals for the Federal Circuit
  • U.S. District Court for the District of Columbia
  • U.S. Tax Court

Recognition
+

  • Super Lawyers, Rising Star, Maryland, 2021 – 2023
  • The Best Lawyers in America, Ones to Watch, 2021 – 2025
  • Section of Taxation of the Maryland State Bar Association, J. Ronald Shiff Memorial Pro Bono Award, 2019
  • Maryland Volunteer Lawyers Service, Young Lawyer of the Year, 2018

Community
+

Pro Bono

  • Provides a variety of legal services to low-income taxpayers and nonprofit organizations
  • Aids individuals in the process of expunging criminal records