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Meet Our Professionals

Scott Manning

Partner
Charlotte | 704.335.9018
Fax | 704.334.4706

Scott Manning is a business and tax attorney based in Charlotte, North Carolina.

Scott regularly advises clients on corporate governance, mergers and acquisitions, entity selection, and internal reorganizations. In addition, he frequently represents clients in the formation of joint ventures and has extensive experience drafting and negotiating both tax and non-tax aspects of joint venture arrangements.

Scott’s tax practice focuses on federal, state, and inbound international tax planning. He regularly advises clients on tax aspects of corporate transactions such as entity formations, taxable acquisitions and dispositions, tax-free reorganizations, corporate separations, and foreign investment in the U.S. He has extensive experience planning private equity transactions, often involving complex organizational restructurings. He represents developers and investors in the formation of investment funds, including funds organized under the federal Opportunity Zone program. He regularly represents clients in tax credit finance transactions involving new markets tax credits and investment tax credits and has rendered numerous tax opinions addressing various complex tax issues arising in these deals. In addition, Scott represents clients in tax controversies before the IRS and the United States Tax Court.

Scott also has extensive experience advising tax-exempt clients in both tax and non-tax legal matters, including corporate governance, preservation of tax-exempt status, fundraising, conflicts of interests, unrelated business income tax exposure, and joint ventures with both tax-exempt and taxable partners. His tax-exempt clients have included universities, hospitals, trade associations, state and municipal governments, scientific research organizations, and private foundations.

Scott previously served as attorney-advisor to the Honorable Thomas B. Wells of the United States Tax Court and as a legislative aide on Capitol Hill, where his work focused primarily on tax legislation.

Representative Experience

  • Represented buyers and sellers in hundreds of M&A transactions.
  • Served as U.S. counsel to multinational manufacturing and transportation companies. 
  • Planned and implemented internal corporate restructurings in both the domestic and international context.
  • Served as tax counsel to private equity funds and social impact funds.
  • Represented solar developers and tax equity investors in investment tax credit transactions. 
  • Issued numerous tax opinions to tax equity investors, community development entities, and project sponsors in New Markets Tax Credit transactions.
  • Represented real estate developers and investors with respect to qualified Opportunity Zone projects. 
  • Drafted and negotiated numerous multi-member limited liability company agreements.
  • Acted as special tax counsel to servicers of mortgage backed securities.
  • Represented investors and developers in numerous real estate joint ventures.
  • Advised tax-exempt organizations – including universities, hospitals, scientific research institutions, and trade associations – on the establishment and preservation of tax-exempt status, compliance with regulatory requirements, minimization of income and excise tax exposure, and general corporate governance.
  • Counseled manufacturers, importers, and distributors with respect to industry-specific excise taxes.
  • Advised clients on the tax implications of international investments and operations.
  • Represented clients before the IRS Appeals Office and the United States Tax Court. 

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Honors & Awards

  • The Best Lawyers in America for Business Organizations (including LLCs and Partnerships), 2018-2024

Memberships

  • North Carolina Bar Association, Tax Section Council, 2013-present; Tax Section, Member, 2011-present
  • Tax Court Bar, 2005-present
  • Children's Theatre of Charlotte, Board of Directors, 2021-present