Kimberly Pray

Kimberly Pray - Managing Partner

Kimberly Pray

Managing Partner

Practice Areas

  • Business & Corporate
  • Nonprofit Organizations
  • Social Enterprise
  • Taxation
  • Trusts & Estates

Bar Admissions

  • Oregon State Bar


  • University of Washington School of Law, LL.M. in Taxation
  • Gonzaga University School of Law, Juris Doctor
    • Notes & Comments editor, Gonzaga Law Review
    • Moot Court Honors Council 
  • Brown University, Sc. B., Environmental Science

With an advanced degree in taxation and an interdisciplinary background in law, business, and non-profits, Kimberly’s practice includes taxation, trusts & estates, as well as advising businesses, tax-exempt organizations, and social enterprises.

Kimberly advises start-ups, benefit corporations, and non-profit organizations on matters including taxation, corporate governance, and transactions. She also represents clients’ interests across a range of federal and state tax controversy matters, including collections, examinations, and appeals. 

Her practice also includes estate planning and business succession planning to identify creative solutions for a variety of circumstances. 

She has experience representing tax-exempt organizations, both large and small, including public charities, private foundations, community foundations, and social welfare organizations. She has advised tax-exempt organizations in a wide variety of contexts, such as qualification for tax-exempt status, corporate governance, political and lobbying activities, grantmaking, excise taxes, unrelated business income tax, joint ventures, for-profit subsidiaries, mission- and program-related investments, and other social enterprise vehicles.

Prior to law school, Kimberly worked in the non-profit sector for nearly a decade. Her position as Director of Development for Ecotrust, a Portland, Oregon-based nonprofit organization, led her to pursue a career in tax law with the goal of facilitating social change through philanthropy, business, and social enterprise.

Following law school, Kimberly served as General Counsel at a finance and business-consulting firm serving clients in the clean energy and sustainability sectors. She also worked as an associate attorney for a small local law firm and as an Adjunct Instructor at the University of Oregon School of Law.

Kimberly is the Secretary of the Board of the Commons Law Center, a non-profit affiliate law firm launched by Catalyst Law in 2016 to revolutionize access to basic legal services, information, and support for underserved people. She also serves as Past Chair on the Executive Committee of the OSB Nonprofit Organizations Law Section.

Born and raised in Eugene, Kimberly enjoys spending time with her husband and two young children exploring Portland and the greater Pacific Northwest, practicing Barre3, cycling, playing cello, gardening, and cooking with fresh ingredients grown close to home.