Kimberly Lowe

Legal Counsel for Business, Nonprofit + Cooperative Leadership

With over 25 years of legal experience grounded in real-world understanding, I guide entrepreneurs, executive teams, boards of directors, multigenerational families, shareholders, and investors through all phases of the business lifecycle—from formation to growth to succession and exit. I work with both for-profit and nonprofit enterprises, combining legal insight with strategic leadership to help clients achieve their goals.

I advise a wide range of organizations including social ventures, privately held and publicly traded companies, limited liability companies, partnerships, nonprofit organizations, and cooperatives. My practice includes general business matters, corporate governance, real estate transactions, debt and equity financing, mergers and acquisitions, joint ventures, complex reorganizations, liquidations and dissolutions, and compliance with SEC and IRS regulations. When I’m not doing everyday business law, I help organizations with crisis management through issues with the media, government agencies, and investigations, as well as litigation.

Succession Planning Across Sectors

I bring an extensive set of entity and contract tools to help business owners, boards, management teams, and families navigate complex transitions, including succession planning and strategic exits. I’ve helped clients through:

• Board control transitions in nonprofit organizations
• Successions in licensed professional service fields (healthcare, finance, legal, accounting, therapy, hospitality, and more)
• Strategic ownership transitions for private companies and family-owned businesses

Whether advising on governance restructuring or the sale of a licensed service provider, I help clients achieve their goals with clarity and care.

Nonprofit + Cooperative Sector Focus

My nonprofit practice spans local, national, and international public charities, churches, private foundations, trade associations, religious institutions, and other tax-exempt organizations. I counsel nonprofits through formation, operational strategy, regulatory compliance, and board governance—with a clear focus on mission, sustainability, and resilience.

Cooperatives hold a special place in my work. From worker co-ops and purchasing collectives to artists, growers, processors, and housing entities, I help clients use the cooperative model to create shared value, sustainable growth, and long-term impact. I believe co-ops represent powerful opportunities far beyond traditional applications in agriculture or retail—and there’s no legal structure I enjoy working with more than a good co-op.

Strategic Counsel During Crisis + Complexity

Throughout my career, I’ve supported for-profit and nonprofit organizations through challenging and often high-profile situations. I work closely with boards and executives to address legal challenges while preserving trust and long-term stability. My crisis management counsel emphasizes professionalism, objectivity, and discretion.

I’ve helped clients manage:

• Internal investigations and regulatory compliance issues
• Governance restructuring and leadership transitions
• Public and media scrutiny and reputational risk
• High stakes civil litigation

My goal is always to guide clients through immediate challenges while building lasting operational and legal resilience.

Additional Areas of Practice

In addition to the matters above, I counsel clients on:

• Benefit corporations and social enterprises
• SEC and IRS compliance
• Business entity structuring (LLCs, S-corps, partnerships)
• Sales and purchase contracts
• Attorney General investigations
• Real estate transactions
• Employment matters

A Little More About Me

I bring leadership, creativity, and a deep sense of mission to every client relationship. I was proudly voted Best Hair in high school. My dogs are regular fixtures at Avisen Legal’s St. Paul office, where they help me stay grounded and focused. Whether navigating a business transition or exploring a new cooperative model, I approach every matter with curiosity, candor, and care.

Education

• Boston College Law School
• University of Detroit, Honors B.A. in English and Economics, summa cum laude

Bar Admissions

• Minnesota

Uniform Law Commission

• Minnesota Appointed Commissioner (2016-Present)

Hennepin County Bar Association

• Immediate Past President (2016-2017)
• President (2015-2016)
• President-Elect (2014-2015)
• Treasurer (2013-2014)
• Finance and Planning Committee Chair (2013-2014)
• Secretary (2012-2013)
• Board of Directors (2011-2017)
• Finance and Planning Committee Member (2009-2016)
• Finance and Planning Committee Bylaws Subcommittee Chair (2011-2012)
• Board of Directors, Hennepin County Bar Foundation (2012-2016)

Minnesota State Bar Association

• Business Law Section Council, Chair (2023-2024)
• Business Law Section Council, Vice Chair (2021-2022)
• Business Law Section Council, Executive Committee Member
• Business Law Section Council, Secretary (2019-2020)
• Business Law Section Council, Treasurer (2018-2019)
• Cooperative Congregation, Co-Chair (2022)
• Nonprofit Corporations, Committee Member
• Business/Professional Corporations, Committee Member
• Partnerships/Limited Liability Companies, Committee Member
• Beneficial Corporation Drafting Committee (2012-Present), Chair
• Minnesota State Bar Association’s Legal Education Task Force Member, (2014-2016)
• Minnesota State Bar Association Assembly Member, (2013-Present)
• Member Investment Committee (2018-Present)

American Bar Association, Business Law Section

• Member of Counsel (2024-2028)
• Co-Chair, Uniform Law Coordinating Committee (2020-2024)
• Member, Nonprofit Organizations Committee
• Member, Corporate Governance Committee
• Co-Chair, Social Entrepreneurship and Social Benefit Entities
• Co-Chair, Governance Nonprofit Organization
• The Business Lawyer, Editorial Board Member (2018-Present)
• Business Law Today, Content Director (2018-Present)
• Business Law Section, Pro Bono Committee, Chair (2015-2018)

American Bar Association

• ABA Standing Committee on Pro Bono and Public Service, Member of (2017 – 2020), Business Law Section Liaison (2014 – 2017)

National Council of Farmers Cooperative

• Legal Tax and Accounting (2010-2016)
• Vice Chair- Securities Committee (2010-2016)

The Cooperative Professional Guild

• Member

National Cooperative Business Association CLUSA

• Member

• Board of Directors – BestPrep (2008-2013)
• BestPrep’s Minnesota Business Venture Advisory Committee and Curriculum Development Board
• Board of Directors – YWCA of Minneapolis (2005-2010)
• Corporate Secretary – Twin Cities Diversity in Practice (2005-2015)
• Board of Directors – Growth and Justice (2006-2019), Board Chair (2016-2019)
• Board of Directors -LegalCORPS
• Girl Scouts River Valleys Women of Distinction 2014 Steering Committee member, Co-Chair Sponsorship Committee

Publications

Legislative Projects and Laws

I was honored to be appointed to the Minnesota Uniform Law Commission in 2016. In that role, I work both locally and nationally on many statutory drafting initiatives, including:

• Minnesota’s Business Corporation Act (302A)
• Minnesota’s Revised Uniform Limited Liability Company Act (322C)
• Minnesota’s Nonprofit Corporation Act (317A)
• Minnesota Public Benefit Corporation Act (304A)
• American Bar Association Business Law Section Model Nonprofit Business Corporation Act – 4th Edition
• Uniform Law Commission Drafting Committees
  • Funding Through Public Appeals Study and Drafting Committee
  • Tenancy in Common Ownership Default Rules Study and Drafting Committee
  • Public Health Emergency Authorities Study Committee
  • Online Sales Tax Collection Study Committee
  • Supply Chain Transparency Study Committee
  • Unincorporated Organization Acts Drafting Committee
  • Restrictive Covenants in Deeds Committee
  • Child Digital Entertainers
  • Commercial Financing Disclosure
  • Commercial Law Framework for Voluntary Carbon Credits
  • Earned Wage Advances
  • Tenants in Common Transactions
  • Antitrust Pre-Merger Notification Act
  • Limited Liability Company Act, Revised 2024
  • Limited Liability Partnership Act, Revised 2024
  • Protected Series Act, Revised 2024
  • Unlawful Restrictions in Land Records Act

Publications

• “Chapter 1: Business Formation & Entity Selection” in The Complete Business Lawyer Quick Answer Book, Minnesota CLE, co-authored with Jeffrey Robbins, October 2021
• The Business Lawyer and the Rule of Law – The Rule of Law is Our Business, ABA, Business Law Today, author Kimberly Lowe, June 29, 2021
• The Use of Benefit Corporations by Charitable Organizations, ABA, author Kimberly Lowe, July 20, 2016
• Spotlight on Business Law Pro Bono: How Business Law Lawyers Contribute to Economic Justice, ABA, Spring/Summer 2015, Volume 18, author Kimberly Lowe, August 05, 2015
• Quoted in “No Single Path.” by Sarah Lutman. Twin Cities Business, June 20, 2014
• Nonprofit Revitalization Act Impacts New York Nonprofits and Organizations Registered to Solicit Contributions in the State, ABA Nonprofit Organizations Committee Newsletter, Fourth Quarter 2013, co-written with Matthew Norris, J.D. Candidate, 2014, University of Minnesota Law School
• Minnesota Should Enact Public Benefit Corporations, Star Tribune, co-written with Jeffrey Ochs, Founder of Cornerstone Stories, a Minnesota social business, and a board member of Social Enterprise Alliance-Twin Cities, February 7, 2014
• “Governance Best Practices for Nonprofit Organizations: Creating a Structure that Allows for Responsible Leadership,” Kimberly A. Lowe, Author, Bureau of National Affairs: Corporate Accountability Report, August 2011
• “Minnesota Business Law Deskbook – Corporations and LLCs, 1st Edition,” Editor, July 2010
• “Minnesota Business Law Deskbook – Nonprofit Organizations, 1st Edition,” Editor, July 2010

Presentations + Appearances

• Guest, The Transaction Abstract Podcast, Episode: "Common Legal Pitfalls in M&A Transactions with Kim Lowe," October 2025
• Co-Presenter, The Complete Business Lawyer, February 2025
• Presenter, Choosing the Right Corporate Structure: Key Considerations for Forming a Law Practice — February 13, 2025
• Presenter, LLC Formation Process and Documents — February 11, 2025
• Governance Challenges of Nonprofit Organizations: Corporate Governance and Nonprofit Organization Committees — September 24, 2024
• The 2022 Amendments to the Uniform Commercial Code: Key Changes and Practical Implications for Minnesota Practitioners — August 28, 2024
• The Business Law Institute, The Corporate Transparency Act — May 6 and 7, 2024
• Advising The Closely Held Business, The Current State of the Corporate Transparency Act — February 26, 2024
• The 2024 New Lawyer Experience, How to Select Entities and Form Them — January 19, 2024
• Strafford Seminars, Corporate Transparency Act — August 10, 2023 (replayed November 11, 2023 and January 17, 2024)
• The Complete Business Lawyer, Business Formation and Entity Selection — August 29, 2023
• 2023 Nonprofit Law Conference, Nonprofit 101, Complying with Minnesota Nonprofit Corporation Act — March 14, 2023
• The 2023 New Lawyer Experience, What Every New Lawyer Needs to Know about Selecting and Forming Entities in Minnesota — January 19, 2023
• MN CLE Business Law Institute, “Asset Sales A to Z: Structuring Ancillary Documents” — September 27, 2022
• MN CLE Business Law Institute, “Ten Things Every Business Lawyer Needs to Know About the Corporate Transparency Act” — May 9, 2022
• ABA Business Law Section Spring Meeting 2022 Atlanta, Georgia: “Nonprofits Living in the For-Profit World (and Vice Versa): Complex Structures Involving Nonprofit Organizations” — April 2, 2022
• B Local Minnesota, The Difference Between B Corps and Public Benefit Corporations — March 24, 2022
• The 2022 New Lawyer Experience, Selecting and Forming Entities — January 2022
• The Complete Business Lawyer Seminar, “Business Formation and Entity Selection,” Minnesota CLE, co-presented with Jeffrey Robbins — October 28, 2021
• Twin Cities Startup Week Event: An Overview of the Global B Corp Certification as well as Local PBC Legal Entity Formation for Socially Driven Enterprises — September 20, 2021
• ImpactSKU Class #1: Legal Structure Presentation — June 1, 2021
• Panelist, American Bar Association Business Law Section Spring Meeting, “Raising Funds Without Raising Eyebrows: Best Practices for Commercial Co-Ventures a/k/a Cause Marketing” — April 21, 2021
• Moderator, MSBA Business Law CLE, “You, Your Clients and Imminent Beneficial Owner Reporting to FinCEN” — March 10, 2021
• The 2021 New Lawyer Experience, What Every New Lawyer Needs to Know About Forming and Selecting Entities — January 22, 2021
• Benefit Corporations or B-Corp Certification: Differences, Pros and Cons. “Benefit Enterprises in Access to Justice” Presented to the Self-Represented Litigation Network’s Justice Tech Entrepreneurs Working Group — January 8, 2021
• 2019 Nonprofit Law Conference, Organizational Changes: Mergers, Dissolutions and Conversions — March 20, 2019
• The 2019 New Lawyer Experience: Selecting and Forming Corporate Entities Breakout Session — January 17, 2019
• Social Enterprise Executive Education Session, Legal Considerations of Pursuing a Social Enterprise Model — November 27, 2018
• Twin Cities Startup Week at Impact Hub: Social Enterprise Structuring — October 11, 2018
• ABA Business Law Section Annual Meeting 2018 Austin, TX: “What’s the Latest with Unaccompanied Minor Immigrants, and How Can We Help?” — September 14, 2018
• ABA Business Law Section Annual Meeting 2018 Austin, TX: “Board Transitions Voluntary and Otherwise” — September 14, 2018
• Mitchell Hamline SBE Class Speaker — June 14, 2018
• Upper Midwest Employment Law Institute — May 21, 2018
• Meet the Expert 2018 James J. Hill Center — May 21, 2018
• 2018 MN CLE Nonprofit Conference, State Law Update — March 13, 2018
• ConnectUP! MN: How to Structure Your Social Enterprise for Crowdfunding — February 22, 2018
• Lessons Learned: Bitcoin/ICOs — February 21, 2018
• The Purchase and Sale of Small Businesses: Employment/Employee-Related Issues in the Sale of Small Businesses, Minnesota CLE — February 26, 2018
• The New Lawyer Experience, MN CLE — January 18, 2018
• Nonprofits and Social Enterprises, University of Minnesota — November 29, 2017
• Off the Record Career Conversation Series, Mitchell Hamline — October 17, 2017
• MN CLE – Significant Changes for Minnesota LLCs: Panel Discussion of Transition Hypotheticals — October 30, 2017
• Twin Cities Startup Week at Impact Hub: Social Enterprise Structuring and The Future of Nonprofit Fundraising: Developing a Hybrid Business Model — October 9, 2017
• University of St. Thomas Non-Profits Talk — September 7, 2017
• Faculty Planner and Committee Member, “The Minnesota Closely Held Business Conference: Highlights of the New Minnesota Public Benefit Corporation Act” – Snapshot Presentation; “The New LLC Statute: What Now?” (Moderator), Minnesota CLE — October 21, 2014
• “The State of Social Enterprise as it Relates to Legal Considerations,” Minnesota Business Magazine — October 9, 2014
• Chair, Faculty & Moderator, “Understanding & Using Minnesota’s New Public Benefit Corporation Act,” Minnesota CLE — August 28, 2014
• Presenter, “The Minnesota Public Benefit Corporation Act,” Minnesota State Bar Association CLE — July 22, 2014
• Presenter, “The Public Benefit Corporation is Here; Now What Do We Do?” Ramsey County Bar Association CLE, Ramsey County Bar Association Annual Meeting — June 17, 2014
• Faculty Member & Presenter, “Ancillary Activities,” Minnesota CLE, Churches and Other Religious Organizations — June 16, 2014
• Presenter, “The Public Benefit Corporation is Coming!” Hennepin County Bar Association CLE, Hennepin County Bar Association Annual Meeting — May 15, 2014
• Debate Participant, “Future of Doing Good and How We Should Fund Good Works,” bushCONNECT, Regional Leadership Conference powered by the Bush Foundation, Guthrie Theater — May 12, 2014
• Faculty Planner and Presenter, “2014 Business Law Institute: Public Benefit Corporations,” Minnesota CLE and MSBA Business Law Section — May 5, 2014
• Presenter, “2014 Nonprofit Law Conference: Public Benefit Corporations,” Minnesota CLE and MSBA Business Law Section — March 12, 2014
• Presenter, “Selecting and Forming Corporate Entities,” New Lawyer Experience, Minnesota CLE — 2009–2014
• Presenter, “The Public Benefit Corporation Comes to Minnesota,” William Mitchell College of Law Alumni Series, Webcast Only — December 5, 2013
• Faculty Planner and Presenter, “The 3rd Annual Minnesota Closely Held Business Conference: Future Legislation: The Coming New Minnesota Public Benefit Corporation (Snapshot Session),” Minnesota CLE — October 29, 2013
• Presenter, “Business Law 101: Demystifying the Entity Selection,” Minnesota CLE — July 2013
• Faculty Advisor and Presenter, The Minnesota Closely Held Business Conference, “Capitalizing the Small Business,” Minnesota CLE — January 2011–2013
• Faculty Planner and Presenter, Minnesota CLE and the MSBA Business Law Section, Business Law Institute — 2009–2013
• Presenter, “How to Keep Tax Exempt Organizations in Compliance: Intermediate Sanctions and Current Case Law and Legislative Updates Impacting Tax-Exempt Organizations,” National Business Institute — December 2012
• Presenter, “Structuring Cooperatives,” National Business Institute — December 2012
• Presenter, “Entity Selection for a Small-to-Medium Sized Business: Taxation and S Corporations in Detail,” National Business Institute — November 2012
• Co-Presenter, “VC and Angel Financing in a Challenging Economy; Tax Credits and More,” The Collaborative’s 26th Annual Minnesota Venture & Finance Conference — October 2012
• Presenter, “Structured Settlement Transfers: Liquidation of Structured Settlements,” Minnesota District Judges Association / Minnesota District Judges Foundation Annual Fall Conference — September 2012
• Presenter, “Advising the Family Business Owner About Succession and Estate Planning Issues: Setting Reasonable Expectations for Family Business Succession,” Minnesota CLE — August 2012
• Chair, Moderator and Presenter, “Concussion in Amateur Sports: Legal Risks and Options for Nonprofit Athletic and Recreational Organizations,” American Bar Association/Business Law Section Annual Meeting, Chicago — August 2012
• Moderator and Presenter, “Managing & Growing People: Health, Comp., Stock & More,” The Collaborative – Innovative Series Panel Discussion — August 2012
• Presenter, “LLC or Inc.? Entity Selection for a Small-to-Medium Sized Business: S Corporations in Detail” and “LLC Taxation Considerations,” National Business Institute — May 2012
• Presenter, “So Your Client is a Small Business Owner: What You Need to Know,” The Small Business Conference, Minnesota State Bar Association and MN CLE — November 2011
• Presenter, “Tax Exempt Organizations from Start to Finish — Incorporation Process and Unrelated Business Income Taxation,” National Business Institute — May 2011
• Presenter, “The Business Cradle to Grave: The ABC’s of Limited Liability Company Organization,” Minnesota CLE — November 2010
• Presenter, “How to Read a Financial Statement,” Family and Closely Held Business Conference, Minnesota CLE — August 2009
• Panelist, “Tackling Racism With Sharp Wit — Illusion Theater’s Same Difference,” Twin Cities Diversity in Practice — November 2008

“You will find Kim to be one of the most pragmatic, straightforward and competent lawyers you’ve ever met. Kim is the kind of attorney who nerds out over crafting statutes and standards but also has a personality. She is amazing and super well respected. Her firm Avisen helps taxable and tax-exempt entities so she’s well versed. If you need a source to refer out to, I can’t think of a more capable attorney than Kim.” -Jessica Birken

“Kim has laid the groundwork for social business to thrive in Minnesota. She serves as an unmatched thought leader in Minnesota when supporting innovative business models, and it is because of her leadership that my company, Fair Anita, has been able to incorporate as a Public Benefit Corporation. She has provided incredible ideas, connections, and legal counsel, and I am forever grateful for her support. She brings passion and energy to every project, which makes working with her an absolute delight. I highly recommend Kim as the premiere lawyer in the Twin Cities, and I look forward to working with her in the future.” – Joy McBrien, Women’s Rights Advocate and Entrepreneur

• Received the 2025 Outstanding Attorney Award for Nonprofit Service from the Nonprofit Organizations Committee of the American Bar Association’s Business Law Section
• Named to the Super Lawyers list 2019-2025
• Named a 2024 Top Woman Attorney in Minnesota by St. Paul Magazine
• Named 2024 Lawyer of the Year in Minneapolis for Business Organizations Law by Best Lawyers
• Named a Top Women Attorney in Minnesota 2023 by The American Registry
• Named a 2023 Women in Business Award Winner by the Minneapolis/St. Paul Business Journal
• Recognized as a Best Lawyer in America in Business Organizations and Nonprofit / Charities Law by Best Lawyers, 2021-present.
• Named a Top Woman Attorney in Minnesota by Minneapolis/St. Paul Magazine, April 2022
• Recognized as a Best Lawyer in America by Best Lawyers, 2021 and 2022
• Recognized as a Best Lawyer in the Midwest for Non-Profit/Charity Law by Best Lawyers, 2021
• Nominated for Minnesota Monthly’s Best Lawyers 2021-present
• Named a Top Attorney in Minnesota by Minneapolis/St. Paul Magazine, August 2021
• Named a Top Woman Attorney in Minnesota by Minneapolis/St. Paul Magazine, April 2021
• Named a Top Attorney in Minnesota by Minneapolis/St. Paul Magazine, August 2020
• Recognized as a Woman in the Law by Best Lawyers, June 2020
• Named a Top Woman Attorney in Minnesota by Minneapolis/St. Paul Magazine, April 2020
• Minnesota State Bar Association Pro Bono All-Star, 2012-2018 and 2020
• Minnesota State Bar Association North Star Lawyer, 2012-2020
• Minnesota Business Magazine, The (REAL) Power 50 Award, 2014
• Minnesota Lawyer, Attorney of the Year, 2011 and 2014 and circle of excellence
• BestPrep, Volunteer of the Year Award, 2006
• Minnesota Justice Foundation, Outstanding Service Award, 2006