Ray Dinning Consulting and Law Practice Profile
Ray Dinnings law and tax practice focuses on domestic and international business entity taxation including corporate, non-profit, partnership and joint venture tax law, mergers and acquisitions, and business transactions. Ray Dinning advises clients on the formation, structure and taxation of business ventures, social ventures, social entrepreneurship, start-up enterprises and joint ventures between the tax-exempt and for-profit corporation. He has structured several multi-million dollar domestic and international joint ventures.
Ray Dinning represents a diverse spectrum of clients: corporations; partnerships; limited liability companies; universities; energy and renewable energy projects; high-technology ventures; health-care entities; charitable and educational organizations; contractors and developers; syndications; and private individuals. He has assisted in tax administration and litigation at the federal, state and local level. He specializes in domestic and international tax and corporate planning.
LL.M in Taxation, Georgetown University Law Center, 1993
J.D., Regent University School of Law, 1990
B.A., Grove City College, 1987
Bar and Court Admissions
District of Columbia
United States Tax Court
United States Court of Federal Claims
Points of Distinction
Mr. Dinning has structured numerous international companies and multi-national joint ventures including several for a Fortune 500 Company in the energy industry. This work includes traveling with the client, conceiving and organizing the business structure, negotiating the terms of agreement with the boards and/or officers of the foreign participant, leading a team of domestic and international lawyers, accountants and business advisors in drafting the agreements, solving any problems and closing the transaction.
Mr. Dinning?s experience in structuring the business activities of domestic and international organizations includes setting up asset protection strategies, tax minimization structures, international business entities, offshore trust companies, tax-haven manufacturing entities and licensing agreements.
Mr. Dinning was one of the key attorneys representing the developers of the Gallery Place/MCI Center Development providing guidance on District of Columbia Tax Exempt Bond Financing.
Finally, Mr. Dinning was the sole attorney in the merger of two Tax Law Specialty Law Firms in Washington, DC, which included negotiating the transaction, preparation of the tax-free merger documentation and closing the transaction to a successful conclusion.
Mr. Dinning has presented for several international charities to their major donors and has performed extensive and complex charitable, tax and estate planning for the major donors. Clients include three universities, international charities, large hospital and international social venture organizations.
Mr. Dinning served as an Adjunct Professor of Law at Regent University School of Law in Corporate Taxation, Business Planning. He has been Guest Lecturer on Non-Profit Organizations, Charitable Trusts and Mergers and Acquisitions.
Mr. Dinning has conducted research and writing on non-profit organizations including significant research, drafting and editing of a treatise entitled, ?Sanders, Partnership and Joint Ventures Involving Tax Exempt Organization,? (John Wiley & Sons 1994) and the First Supplement. This treatise is used as the primary textbook for non-profit organization at both Georgetown and George Washington LL.M programs. Mr. Dinning was a Guest Speaker at the World African Growth Opportunity Act Conference for the U.S. State Department in Washington, DC and Dakar, Senegal. The topic was ?Beyond Micro Enterprise: Structuring Social Entrepreneurship Ventures.?
Mr. Dinning was a Guest Speaker for the U.S. Department of Commerce on ?Doing Business in Africa: Structuring Partnerships and Joint Ventures that work.?
Mr. Dinning worked at law firms in Washington, DC, Maryland and Virginia. Mr. Dinning was a Federal Judicial Law Clerk to the Honorable Paul T. Baird, United States Claims Court in Washington, DC. Mr. Dinning also served as a Staff Attorney and Senior Staff Attorney at the United States Court of Federal Claims.