N. Pendleton (Penn) Rogers

Penn’s practice focuses on federal, state, local and international taxation matters, with emphasis on business transactions and planning, tax controversy work and tax-exempt organizations. He has extensive experience in acquisitions and divestitures, corporate restructurings, joint ventures, financings and international investments, including transactions in the financial services, energy, publishing, aggregates, healthcare, real estate, life sciences, media, telecommunications, specialty food and specialty chemicals industries. He also handles transactions involving historic, alternative energy and low-income housing tax credits, state & local economic development incentives and compliance issues. His corporate counsel experience includes projects in governance, compensation & benefits, risk management and government relations.

Penn routinely handles tax controversy matters before administrative agencies and judicial tribunals, including favorable resolution of numerous tax audits of income, estate, personal property, real property, business license and sales and use tax disputes. He also provides legislative representation before the Virginia General Assembly, the United States Congress and local governing bodies, including successful advocacy of tax incentives for companies expanding their operations in Virginia and numerous sales and property tax exemption matters.

In his representation of tax-exempt organizations, Penn counsels numerous entities on organizational and operational issues. His non-profit clients have included a statewide historic preservation organization, a preschool, a private secondary school, an educational foundation, a nonpartisan political advocacy group and a web-based campaign finance information provider.

Fellow, Virginia Law Foundation

Best Lawyers in America®

• Tax Law 2006-2027
• Litigation and Controversy - Tax, 2011 - 2027

Best Lawyers: "Lawyer of the Year", Tax Law, Richmond, 2022

Best Lawyers: "Lawyer of the Year", Litigation & Controversy - Tax Law, 2013, 2016 and 2019

Virginia Super Lawyers, Tax, 2006 - 2026

Virginia Super Lawyers, Top 50 Virginia Super Lawyers, 2010 - 2011; Top 100 "Virginia Super Lawyers," 2012

Recognized as a "Top Rated Lawyer in Mergers and Acquisitions" by Corporate Counsel and The American Lawyer magazines, 2013

Listed by Virginia Business magazine as one of Virginia’s “Legal Elite” in Taxes/Estates/Trusts, 2020 - 2022, 2024-2026

Fellow, American Bar Foundation

Martindale-Hubbell^® AV Preeminent^®  - This is given to attorneys who are ranked at the highest level of professional excellence for their legal expertise, communication skills, and ethical standards by their peers.

Professional Affiliations

• American Bar Association Section on Taxation
  • State & Local Tax Committee
  • Capital Recovery & Leasing Committee
• Virginia State Bar, Tax Section, Chair (2001–2003)
• Virginia Bar Association, Tax Section, Council Member (2005–2021)
• District of Columbia Bar Association, Tax Section
• Private Business Study Group, Richmond, Virginia, Convenor (2009–2010)
• National Association of Property Tax Attorneys (NAPTA), Virginia Member (2000-2024)

Business and Civic Organizations

• St. Stephen's Episcopal Church, Richmond, Virginia
  • Vestry, Treasurer & Finance Committee Chair, (2021-2024)
  • Endowment Committee (2022-present)
• St. Mary’s Episcopal School, Richmond, Virginia, Founding Trustee (2000–2006; 2009–2013)
• The University of the South, Sewanee, Tennessee, Trustee (1991–1994, 2004–2007)
• St. Mary’s Episcopal Church, Richmond, Virginia, Vestry, Treasurer & Finance Committee Chair (1999–2003)
• Leadership Metro Richmond, Class of 2002
• Director, The READ Center, Richmond, Virginia (1998–2001)
• The University of the South, Associated Alumni, President (1991–1993)
• Ethics Commission, City of Annapolis, Maryland (1983–1988)