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Scott Manning

Partner
Charlotte | 704.335.9018
Fax | 704.334.4706
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Scott Manning is an international business and tax attorney. Scott advises a range of domestic and foreign companies on corporate governance, mergers and acquisitions, entity selection, and internal reorganizations. 

Scott's tax practice focuses on federal, state, and international tax planning. He regularly advises clients on corporate formations, taxable acquisitions and dispositions, tax-free reorganizations, corporate separations, joint ventures, and foreign investment in the U.S. He represents developers and investors in the formation of investment funds under the federal Opportunity Zone program, as well as tax credit finance transactions involving new markets tax credits, investment tax credits, and production tax credits. He also represents clients in tax controversies before the IRS and the United States Tax Court.

Scott has extensive experience advising tax-exempt organizations, including private foundations, public charities, and supporting organizations. In addition, he has advised universities, hospitals, trade associations, scientific research organizations, and public-private partnerships operating with tax-exempt status.

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), 2018-2020

Memberships

  • North Carolina Bar Association, Tax Section Council, 2013-present; Tax Section, Member, 2011-present
  • Tax Court Bar, 2005-present
  • British-American Business Council