Joshua E. Gewolb

Partner
  • Rochester
  • 585.231.1151
  •   •     •  

Josh Gewolb focuses his practice on federal and state tax matters. He has experience with a wide range of corporate transactions, including asset and stock acquisitions, reorganizations, and spin-offs in the context of both closely held and publicly traded businesses. Josh has represented private equity and venture capital funds in all aspects of leveraged buyout transactions and venture financings, and has experience advising clients on federal and state issues related to the use of S corporations, partnerships, and limited liability companies in structuring businesses.

Josh maintains an active practice advising not-for-profit entities on tax and corporate matters, with clients ranging from colleges and universities to foundations to trade associations. He represents both for-profit and not-for-profit clients in connection with disputes with federal and state taxing authorities.

Josh is a frequent speaker on topics related to taxation, and serves as tax columnist for the Rochester Business Journal. He is active in bar association activities at the county and state levels and is a member of several state and local bar committees relating to taxation and not-for-profit law.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, New York State Bar Association Tax Section Executive Committee
  • Co-Chair, New York State Bar Association Committee on New York State Taxes
  • Member, Board of Directors, Pathstone Development Corporation
  • Member, Board of Directors, Greater Rochester Summer Learning Association
  • Member, New York State Bar Association Not-for-Profit Corporations Law Committee
  • Former Chair, Monroe County Bar Association Tax Section
  • Co-Chair, Volunteer Legal Services Project Program Committee

HONORS & AWARDS

  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Tax Law

PUBLICATIONS

Contributor to New York State Bar Association Tax Section Reports 
(Please see the first footnote on each report for description of contribution.)

General

Rochester Business Journal “Taxing Matters” Column

PRESENTATIONS

  • “2016 Amendments to the Not-for-Profit Corporation Law,” New York State Bar Association 2017 Annual Meeting, January 2017
  • “Tax Considerations in Choosing an Entity,” Monroe County Bar Association, January 2017
  • “At Risk Rules and Passive Activity Losses (PAL),” 51st Annual Tax Institute, November 2016
  • “Steps to Avoid an Audit,” Eyes on the Future, Greater Rochester Enterprise, September 2016
  • "Recent Amendments to Non-Profit Revitalization Act (NPRA)," New York State Bar Association, Business Law Section Spring Meeting, May 2016
  • Workshop on Taxes for Small Businesses, Volunteer Legal Services Project, December 2015
  • “Ensuring Compliance with the Terms of Tax Exempt Status and Putting Vital Policies in Place (Part VI),” National Business Institute Seminar: Form 990: What the IRS is Looking For,” November 2015
  • "Partnership Accounting Concepts for Business Lawyers," Monroe County Bar Association, May 2015
  • “Foreign Reporting Rules,” 48th Annual Tax Institute, Monroe County Bar Association, November 2014
  • “Choice of Entity,” Business Law Topics Relevant to Pro Bono Matters, Monroe County Bar Association, September 2014
  • “Introduction to New York’s Not-For-Profit Law,” Business Law Section Fall Meeting, New York State Bar Association, September 2014
  • “Establishing Tax-Exempt Status within the IRS” and “Unrelated Business Taxable Income (UBTI),” National Business Institute Seminar: Tax Exempt Organizations from Start to Finish, June 2014
  • “Pay for Success: Social Impact Bonds and Other Vehicles,” Grantmakers Forum of New York, May 2014
  • “New York's Nonprofit Revitalization Act of 2013,” NYSBA’s Business Law Section, Committee on Continuing Legal Education, March 2014
  • “The Nonprofit Revitalization Act of 2013,” Monroe County Bar Association, February 2014
  • “A Tempest in a Teapot? Lessons for Tax Exempt Organizations from the IRS ‘Tea Party’,” 48th Annual Tax Institute, Monroe County Bar Association, November 2013
  • “Overview of Major Corporate Transactions” and “Charitable Planning (Unique Asset Considerations),” Advising and Operating the NY Not-for-Profit Organization, New York State Bar Association, November 2013
  • “Tax Considerations in Mergers and Acquisitions,” Mergers & Acquisitions Seminar, Monroe County Bar Association, June 2013
  • “Proposed Revisions to the New York Not-for-Profit Law,” Spring Meeting of the NYSBA’s Business Law Section, Corporations Law Committee, May 2013
  • “Restructuring and Terminating Exempt Organizations: Procedures and Pitfalls,” National Business Institute, December 2012
  • “Everything You Always Wanted to Know But Were Afraid to Ask About Circular 230,” 47th Annual Tax Institute, Monroe County Bar Association, November 2012
  • “Tax Considerations in Choosing an Entity,” Business Law Nuts & Bolts - Formations, Monroe County Bar Association, October 2012
  • “Ten Things Your Internet Business Needs to Know About New York Sales Tax,” HSE Webinars, June 2012
  • “Federal Tax Update,” 46th Annual Tax Institute, Monroe County Bar Association, November 2011
  • “Particular Types of Not-for-Profit Organizations,” Operating the NY Not-for-Profit Organization, New York State Bar Association, November 2011
  • “Hot Topics in New York State Sales Tax,” Monroe County Bar Association, June 2011
  • “Business Law: Choosing an Entity & Formations,” Monroe County Bar Association, December 2010
  • “Safe Harbor Partnership Agreements: Dissecting the Boilerplate,” 45th Annual Tax Institute, Monroe County Bar Association, November 2010
  • “At Risk Rules,” 44th Annual Tax Institute, Monroe County Bar Association, November 2009

¢ “Steps to Avoid an Audit”, Eyes on the Future, Greater Rochester Enterprise, September 2016

PRACTICE AREAS

ADMISSIONS

  • New York

EDUCATION

  • University of Michigan Law School, J.D., magna cum laude, 2006
  • Harvard University, B.A., cum laude, 2001