Paul M. Roy

Of counsel | New York New Haven Greenwich


Secretary Michele Bozzuto

Paul is of counsel in the private client and tax team.

He focuses on domestic and international tax and estate planning with a particular emphasis on philanthropy. Paul advises private foundations and other non-profit organizations on tax matters and counsels wealthy individuals with respect to planned giving. He is a frequent speaker on tax and legal issues relating to philanthropy, charitable organizations and art transactions.

Paul is recognized in the 2026 edition of The Best Lawyers in America® for Nonprofit/Charities Law.
Headshot of Paul M. Roy

Me in a minute

Charitable giving is very much about choosing the right vehicle from a very large menu of options

Choosing the correct option can greatly enhance the extent to which the Government will supplement your charitable gifts through the allowance of tax benefits. I have prepared numerous opinion letters allowing non-US charities to avoid withholding tax on US source investment income. I have an undergraduate background in economics and mathematics which has been extremely helpful in advising clients about their options.

Track record

Charitable Remainder Unitrust

Assisted a professor in deferring tax on roughly 100 million dollars of gain from the sale of a drug patent through the use of a Charitable Remainder Unitrust. In addition to deferring capital gains tax, the use of the trust will greatly enhance the value of assets available for his private foundation.

African client

Advised an African client in connection with a gift of 10 million dollars to build a new dormitory at his alma mater, a Massachusetts college.

Polish University

Advised a Polish University was able to avoid a 30% withholding tax on a large pension account given to the University by a US resident alumnus.

Talks

  • 'Private Foundations: The Complete Guide,' National Business Institute (NBI) CLE Virtual Seminar - April 8, 2026, presenter
  • 'Fundamentals of Public Charity Taxation and Form 990 (F994),' Surgent CPE Webinar - June 18, 2024, presenter

  • 'Private Foundations: The Complete Guide - Legal and Tax Compliance and Planning Essentials,' National Business Institute (NBI) CLE Virtual Seminar - January 25, 2024, presenter

  • 'Withers talks: cryptocurrency | Ep 12 - Cryptocurrency and charitable giving,' Withers podcast - June 29, 2021, guest

  • ‘Establishing a 501c3 Organization,' National Business Institute - April 22, 2020, co-presenter

  • 'Transfer of Assets to a Public Charity: Private Foundation Termination,' Lorman Education Services - January 14, 2020, co-presenter

  • 'Tax Exempt Organizations: New Rules and Updates,' National Business Institute - October 15, 2019, co-presenter

  • 'International Philanthropy: Overcoming Tax and Legal Obstacles,' Lorman Education Services - May 29, 2019, co-presenter

  • 'Nonprofit Bylaws: Drafting Mistakes Attorneys Can't Afford to Make,' National Business Institute - May 23, 2019, co-presenter

  • 'Nonprofit Board Governance Liability,' National Business Institute - October 29, 2018, co-presenter

  • 'Tax Strategies for Estate, Retirement and Financial Planning,' National Business Institute - November 16, 2017, co-presenter

  • 'Tax Exempt Organizations Boot Camp', NBI Inc. - August 30, 2017

  • Sotheby's institute of Art, New York, guest lecturer

  • Art Appraisers Association Annual Conference, New York

  • 'Ten Threats to Your Art Collection', Bruce Museum Greenwich Connecticut

  • 'Estate Tax Developments', Wadsworth Atheneum

Insight

External publications

Admissions

  • State of Connecticut, 1983

  • Tax Court 1984

  • Commonwealth of Massachusetts, 1986

  • US Court of Claims 1986

  • US District Court, 1986

  • State of New York, 2001

  • Registered Foreign Lawyer in the UK, 2002


Education

  • Georgetown University Law School, J.D.

  • The Wharton School of the University of Pennsylvania, B.S. in Economics

  • The Faculty of Arts and Sciences of the University of Pennsylvania, B.A. in Mathematics


Languages

  • English

Memberships

  • New York State Bar Association

  • Massachusetts Bar Association

  • Connecticut Bar Association


Key dates

  • Year joined: 1983