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Joshua E. Gewolb

Partner

Josh Gewolb brings a personal and practical approach to his representation of nonprofit and for-profit and individual clients. He began his career as a traditional federal tax lawyer at Debevoise & Plimpton, LLP, but in over 15 years at Harter Secrest & Emery, his broad technical knowledge and experience and his pragmatic focus have resulted in the expansion of his practice areas and focus on non-profit organizations.

Nonprofit Organizations
Josh advises myriad nonprofit organizations, including small start-ups and large national foundations, on complex nonprofit and tax law issues. He often works at the nexus of nonprofit law, tax law, and general corporate counseling providing valuable counsel on all aspects of nonprofit operations. Josh has a deep understanding of private foundations and serves family and corporate foundations nationwide. He works with a wide variety of nonprofits including higher education institutions, health care systems, and trade associations. He develops close relationships with his nonprofit clients. Many clients think of him as not just a lawyer, but as a member of the team helping to enhance their mission and effectuate their vision.

Individuals  
Josh’s practice frequently intersects with the trusts and estates practice. He is a trusted advisor to individuals and families and provides counsel with respect to a variety of personal and business matters.

Tax and Corporate Matters
As part of his practice, Josh continues to practice tax law and provide general corporate counsel to his long-time clients. He combines the intellectual approach associated with a large traditional tax practice with a practical problem-solving approach. His clients have ranged from small local enterprises to large publicly-traded corporations.

Thought Leadership
Josh is deeply engaged in current events in the law and has presented at the American Bar Association, the New York State Bar Association, and at numerous local events. He has been quoted in The New York Times, the Wall Street Journal, Law360, and Bloomberg Tax Daily Tax Report.  For over a decade he authored a local column on tax matters.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, Nonprofit New York, Government Relations Council
  • Member, Board of Directors, Main Street Arts
  • Former Member, New York State Bar Association Tax Section Executive Committee
  • Former Co-Chair, New York State Bar Association Committee on New York State Taxes
  • Former Member, Board of Directors, Greater Rochester Summer Learning Association
  • Former Member, New York State Bar Association Not-for-Profit Corporations Law Committee
  • Former Member, Board of Directors, Jewish Senior Life
  • Former Secretary, Board of Directors, Pathstone Development Corporation
  • Former Chair, Monroe County Bar Association Tax Section

HONORS & AWARDS

  • Finalist as part of a Legal Team, New York University Law School Grunin Prize, 2025
  • Named as Best Lawyers® “Lawyer of the Year” in Rochester, NY for Tax Law (2018, 2021, 2023, 2025, 2027)
  • Named to The Daily Record Power 20 in Tax Law, 2024
  • Selected by peers for inclusion in The Best Lawyers in America® for:
    • Nonprofit / Charities Law
    • Tax Law
  • Selected to the Upstate New York Super Lawyers Rising Stars list, 2017

NEWS

PRESENTATIONS

  • Guest Lecturer, “The Law of Higher Education,” Cornell Law School, March 21, 2019
  • “Current Complex Investment Issues,” ABA Tax Section 2019 Midyear Tax Meeting, January 18, 2019
  • “The Effects of Pending Federal Tax Legislation on State and Local Taxation,” New York State Bar Association Tax Section Meeting, January 23, 2018
  • “From Basics to Hot Topics,” New York State Bar Association’s New York Not-for-Profit Organizations Practice Symposium, November 30, 2017
  • Panelist, “Enough About Tax Reform: What Else Is Going on in New York” New York State Bar Association Tax Section Summer Meeting, July 22, 2017
  • “2016 Amendments to the Not-for-Profit Corporation Law,” New York State Bar Association 2017 Annual Meeting, January 2017
  • “Recent Amendments to Non-Profit Revitalization Act (NPRA),” New York State Bar Association, Business Law Section Spring Meeting, May 2016
  • “Introduction to New York’s Not-For-Profit Law,” New York State Bar Association, Business Law Section Fall Meeting, September 2014
  • “New York’s Nonprofit Revitalization Act of 2013,” New York State Bar Association, Business Law Section, Committee on Continuing Legal Education, March 2014
  • “Proposed Revisions to the New York Not-for-Profit Law,” New York State Bar Association, Business Law Section Spring Meeting, May 2013

PRACTICE AREAS

ADMISSIONS

  • New York

EDUCATION

  • University of Michigan Law School, J.D., magna cum laude
  • Harvard University, B.A., cum laude

Josh Gewolb brings a personal and practical approach to his representation of nonprofit and for-profit and individual clients. He began his career as a traditional federal tax lawyer at Debevoise & Plimpton, LLP, but in over 15 years at Harter Secrest & Emery, his broad technical knowledge and experience and his pragmatic focus have resulted in the expansion of his practice areas and focus on non-profit organizations.

Nonprofit Organizations
Josh advises myriad nonprofit organizations, including small start-ups and large national foundations, on complex nonprofit and tax law issues. He often works at the nexus of nonprofit law, tax law, and general corporate counseling providing valuable counsel on all aspects of nonprofit operations. Josh has a deep understanding of private foundations and serves family and corporate foundations nationwide. He works with a wide variety of nonprofits including higher education institutions, health care systems, and trade associations. He develops close relationships with his nonprofit clients. Many clients think of him as not just a lawyer, but as a member of the team helping to enhance their mission and effectuate their vision.

Individuals  
Josh’s practice frequently intersects with the trusts and estates practice. He is a trusted advisor to individuals and families and provides counsel with respect to a variety of personal and business matters.

Tax and Corporate Matters
As part of his practice, Josh continues to practice tax law and provide general corporate counsel to his long-time clients. He combines the intellectual approach associated with a large traditional tax practice with a practical problem-solving approach. His clients have ranged from small local enterprises to large publicly-traded corporations.

Thought Leadership
Josh is deeply engaged in current events in the law and has presented at the American Bar Association, the New York State Bar Association, and at numerous local events. He has been quoted in The New York Times, the Wall Street Journal, Law360, and Bloomberg Tax Daily Tax Report.  For over a decade he authored a local column on tax matters.

PROFESSIONAL & CIVIC AFFILIATIONS

  • Member, Nonprofit New York, Government Relations Council
  • Member, Board of Directors, Main Street Arts
  • Former Member, New York State Bar Association Tax Section Executive Committee
  • Former Co-Chair, New York State Bar Association Committee on New York State Taxes
  • Former Member, Board of Directors, Greater Rochester Summer Learning Association
  • Former Member, New York State Bar Association Not-for-Profit Corporations Law Committee
  • Former Member, Board of Directors, Jewish Senior Life
  • Former Secretary, Board of Directors, Pathstone Development Corporation
  • Former Chair, Monroe County Bar Association Tax Section

HONORS & AWARDS

  • Finalist as part of a Legal Team, New York University Law School Grunin Prize, 2025
  • Named as Best Lawyers® “Lawyer of the Year” in Rochester, NY for Tax Law (2018, 2021, 2023, 2025, 2027)
  • Named to The Daily Record Power 20 in Tax Law, 2024
  • Selected by peers for inclusion in The Best Lawyers in America® for:
    • Nonprofit / Charities Law
    • Tax Law
  • Selected to the Upstate New York Super Lawyers Rising Stars list, 2017

NEWS

PRESENTATIONS

  • Guest Lecturer, “The Law of Higher Education,” Cornell Law School, March 21, 2019
  • “Current Complex Investment Issues,” ABA Tax Section 2019 Midyear Tax Meeting, January 18, 2019
  • “The Effects of Pending Federal Tax Legislation on State and Local Taxation,” New York State Bar Association Tax Section Meeting, January 23, 2018
  • “From Basics to Hot Topics,” New York State Bar Association’s New York Not-for-Profit Organizations Practice Symposium, November 30, 2017
  • Panelist, “Enough About Tax Reform: What Else Is Going on in New York” New York State Bar Association Tax Section Summer Meeting, July 22, 2017
  • “2016 Amendments to the Not-for-Profit Corporation Law,” New York State Bar Association 2017 Annual Meeting, January 2017
  • “Recent Amendments to Non-Profit Revitalization Act (NPRA),” New York State Bar Association, Business Law Section Spring Meeting, May 2016
  • “Introduction to New York’s Not-For-Profit Law,” New York State Bar Association, Business Law Section Fall Meeting, September 2014
  • “New York’s Nonprofit Revitalization Act of 2013,” New York State Bar Association, Business Law Section, Committee on Continuing Legal Education, March 2014
  • “Proposed Revisions to the New York Not-for-Profit Law,” New York State Bar Association, Business Law Section Spring Meeting, May 2013

PRACTICE AREAS

ADMISSIONS

  • New York

EDUCATION

  • University of Michigan Law School, J.D., magna cum laude
  • Harvard University, B.A., cum laude

Gewolb_Joshua_2022_Roc_WebReady
Joshua E. Gewolb