Richard S. Gallagher is a retired partner with Foley & Lardner LLP. Mr. Gallagher is a former chair of the firm’s Tax & Individual Planning Department. He was a member of the Taxation and Estates & Trusts Practices. His practice focused on business and tax matters for family-owned companies; corporate planning and reorganizations; trust and estate administration; the qualification of tax-exempt organizations; unrelated business income and private inurement matters; and tax, estate and gift planning for philanthropists, foundations and charitable trusts.

Mr. Gallagher is the former chairman of the Exempt Organizations Committee of the American Bar Association (ABA) Section on Taxation, the past chairman of the Committee on Administration of Estates and Trusts of the Real Property, Probate and Trust Law Section of the ABA, a former chairman of the Milwaukee County Performing Arts Center, past president of the Donors Forum of Wisconsin, a director of Jones Dairy Farm and Marion Body Works, managing trustee of the Elizabeth Elser Doolittle Charitable Trusts and the Froedtert Memorial Lutheran Hospital Trust, and a fellow of the American Law Institute, the American College of Tax Counsel, the American College of Trust and Estate Counsel, and the Milwaukee Bar Association Foundation, over which he presided as president from 1977 until 1983.