Managing Attorney
Mary's Bio
Ms. Dowling is the founder and Managing Attorney of Tovella Dowling, PC. She brings a wealth of knowledge and expertise to the tax-exempt organization and social sectors and regularly counsels nonprofits, tax-exempt organizations, and other socially conscious businesses in a broad range of nonprofit and tax matters.
Ms. Dowling is known for her creativity, passion, and collaborative approach, which she brings to every aspect of her practice. She thrives on being an integral part of her clients’ growth and success. Her diverse client base includes journalism organizations, local newsrooms, scientific and research institutions—particularly those in AI and EA sectors—colleges, universities, youth sports organizations, and various religious entities such as churches and ministries.
In her role, Ms. Dowling provides strategic guidance as outside general counsel, advising on corporate governance, strategic tax planning and compliance, contract drafting and negotiation, fundraising regulations, labor and employment issues, corporate restructures, and intellectual property matters. Her extensive experience includes representing organizations before the Internal Revenue Service, state taxing agencies, and state attorneys general on complex legal and tax matters, including excess benefit transactions, executive compensation, lobbying activities, unrelated business income, and more.
Beyond her work with tax-exempt organizations, Ms. Dowling also assists social enterprises, professional fundraisers, and social entrepreneurs with business formation, contracts, mergers and acquisitions, joint ventures, compliance, and intellectual property. Her litigation experience encompasses representing organizations, board members, and donors in matters such as labor and employment claims, governance disputes, membership derivative rights, wrongful termination, breach of contract, and fiduciary duty violations.
Outside the office, Ms. Dowling is dedicated to mentoring local law students interested in public interest and transactional law. She also cherishes time spent with her husband and their two daughters.
As a driven and career-focused individual, who also believes in the importance of family first, I was frustrated with the imperfect solutions for women who have a dueling passion for both family and profession and refused to accept that one had to take a backseat to the other. I am fueled by normalizing childcare in the workplace to eliminate parental guilt and pressures associated with navigating a work-life balance – both important aspects of achieving holistic self-fulfillment. This drive fueled the firm's dedication to normalizing childcare in the workplace to eliminate parental guilt and pressures associated with navigating a work-life balance – both important aspects of achieving holistic self-fulfillment. Doing its part, Tovella Dowling maintains for its employees a fully subsidized onsite childcare facility in its downtown San Diego office, lending support and fostering a “village” for those employees navigating the rewarding but challenging feat faced by the everyday working parent. Leading by example, it is the firm’s hope that this innovative model for law firms will one day be the norm rather than the rarity.