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Michael W. Durham

Kirton McConkie Building
50 East South Temple
Suite 400
Salt Lake City, UT 84111

Related Info

Mr. Durham is Chair of the firm's Tax and Estate Planning section. He has advised some of the nation's largest private foundations, museums, hospitals, high-technology nonprofits, newly formed organizations and donors wishing to structure their gifts to maximize tax savings.

Mr. Durham has considerable experience in the rules governing private foundations, private operating foundations, supporting organizations and donor-advised funds, as well as tax-exempt bond issues and unrelated business activities of exempt organizations.

In addition, Mr. Durham has represented large charities before the IRS on audit, seeking initial recognition of exempt status, and in specific ruling requests. He has also represented clients before Treasury and Congress with regard to new or pending law and regulations.


  • Advising 501(c)(3) and 501(c)(4) organizations on running high-profile advocacy campaigns
  • Advised 527 organizations and PACs on federal tax issues
  • International grantmaking and taxation of cross-border donations under U.S. domestic law and under country-specific treaties
  • Law Clerk to the Honorable Michael W. McConnell, United States Court of Appeals for the Tenth Circuit (2003-2004)

Practice areas


Yale Law School, J.D., 2002

  • Case Notes Editor, Yale Law Journal

Yale University, M.A., 2001

Brigham Young University, B.A., 1997, summa cum laude

Bar Admissions

  • District of Columbia
  • District of Columbia Court of Appeals
  • Utah

Honors & Awards

  • The Legal 500, Leading Lawyer, 2012 - 2013
  • Utah Legal Elite: Tax, 2019


American Bar Association