Kelly E. Marks

Governing Committee Member
Diversity Partner

(716) 847-5426
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Ms. Marks is a tax attorney practicing in the areas of partnership and corporate tax; real estate investment trust tax; and the taxation of mergers and acquisitions, private equity deals, joint ventures and equity compensation. She has expertise in New York State tax law, including sales and use tax. Ms. Marks has provided tax advice in connection with asset, stock and equity sales; stock offerings and private placements; and executive compensation, including deferred and equity compensation.

Ms. Marks also has experience in providing tax advice to exempt organizations, including hospitals, educational organizations, scientific research institutions and health maintenance organizations regarding joint ventures, tax-exempt financings, formation and application for exempt status, and general tax regulatory compliance. She has advised exempt organizations on not-for-profit governance issues.

Prior to becoming an attorney, Ms. Marks spent nine years in advancement and development at two higher educational institutions and a national health care organization, serving in managerial, regional giving officer and planned giving officer positions. That unique industry experience informs her work with tax-exempt organization clients.

Admitted to Practice

  • New York
  • U.S. Tax Court

Honors and Awards

  • Named Upstate New York Super Lawyers® Rising Star, 2016-2017
  • Listed in Who’s Who In Law, Business First of Buffalo and Buffalo Law Journal


  • Albany Law School of Union University, J.D., magna cum laude, 2006
  • New York University School of Law, Advanced Corporate Tax Certificate, 2010
  • State University of New York at Buffalo, M.B.A., 1997
  • State University of New York at Buffalo, B.S., cum laude, 1994

Professional Associations

  • American Bar Association
    • Business Law Section
    • Section of Taxation
  • Bar Association of Erie County
  • New York State Bar Association
    • Business Law Section
    • Tax Section

Present Activities

  • American Red Cross, Greater Buffalo Chapter
    • Board of Directors, Member
    • Philanthropy Committee, Chair
    • Executive Committee, Member
  • Second Generation Theatre Company, Inc., Board of Directors, Member
  • University at Buffalo School of Management, Tax Institute Planning Committee, Co-President

Past Activities

  • Irish Classical Theatre Company, Board of Trustees, Honorary Trustee and Former President