Overview

Matthew J. Donnelly is a tax partner in the New York office of Kirkland & Ellis LLP. Matt advises public and private companies on a broad range of federal and state tax issues. His practice focuses on domestic and international mergers and acquisitions, financings and capital markets transactions, as well as restructurings and reorganizations. He has guided clients on spinoffs, split-offs and Reverse Morris Trust transactions, as well as tax-credit and tax-equity financings.

Matt is a member of the executive committee of the New York State Bar Association Tax Section and a fellow of the American College of Tax Counsel. He serves as an adjunct professor at Georgetown University Law Center and frequently speaks and writes on tax-related topics. He was also included in the Lawdragon 500 Leading Global Tax Lawyers in 2025.

More

Thought Leadership

Publications

Co-Author, “Report on the Prohibited Foreign Entity Rules,” New York State Bar Association Tax Section, 2026

Co-Author, “Report on Partnership Aspects of the Proposed PTEP Regulations,” New York State Bar Association Tax Section, 2025

Co-Author, “Report on Section 704(b),” New York State Bar Association Tax Section, 2024

Author, “The Imperfect Approach,” Taxes, vol. 102, 2024

Author, “Observations on Certain Investment Tax Credit Provisions in the Inflation Reduction Act of 2022,” Major Tax Planning, vol. 75, 2023

Contributor, “Business Separation Transactions: Spin-Offs, Subsidiary IPOs and Tracking Stock,” Law Journal Press

Contributor, “Partnerships, Joint Ventures and Strategic Alliances,” Law Journal Press

Speaking Engagements

Conference Co-Chair, Practising Law Institute’s Understanding the Corporate Alternative Minimum Tax Conference

Speaker, International Fiscal Association

Speaker, New York State Bar Association Tax Section’s Annual Meeting

Speaker, USC Gould School of Law Tax Institute

Speaker, American Petroleum Institute Federal Tax Forum

Speaker, Practising Law Institute’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances Conference

Speaker, World Hydrogen North America Conference

Speaker, Tulane Tax Institute

Speaker, University of Chicago Federal Tax Conference

Recognition

Adjunct Professor, Georgetown University Law Center, 2020–2026

Lawdragon, “500 Leading Global Tax Lawyers,” 2025

Adjunct Professor, Howard University School of Law, 2017–2024

Memberships & Affiliations

Fellow, American College of Tax Counsel

Executive Committee Member, New York State Bar Association Tax Section

Credentials

Admissions & Qualifications

  • New York
  • District of Columbia

Education

  • Northwestern Pritzker School of LawLL.M.2010
  • University of Iowa College of LawJ.D.with High Honors2009

    Editor in Chief, Iowa Law Review

    Burton Award for Distinguished Legal Writing

  • Northwestern UniversityB.S.J.2003
    Editor in Chief, The Daily Northwestern