Professor Fray teaches Basic Federal Income Tax, Corporate Tax, Non-Profit Organizations and Estate Planning. She received her JD from Columbia Law School, where she was a senior editor of the law review, and her BA in law, jurisprudence and social thought from Amherst College. She also earned an LLM in Taxation from Boston University. Her current research focuses on federal regulation of non-profit organizations, with an emphasis on institutions of higher education. She is the law school faculty advisor for the Veteran Law Students Association and the faculty coordinator for the Volunteer Income Tax Assistance training program. 

Prior to joining academia, Professor Fray clerked for Justice Gabrielle R. Wolohojian of the Massachusetts Appeals Court, and practiced at Ropes & Gray and PricewaterhouseCoopers, focusing primarily on nonprofit tax law and employee benefits. Before beginning her legal career, Professor Fray was a US Army reservist and a small business owner.

Fields of Expertise

  • Taxation
  • Nonprofit Organizations

Selected Works

Speaking Engagements

  • “Social Policy and the Tax System,” Guest lecture in Social Policy (Professor James Bourque), Wheelock College, Boston, MA (October 18, 2012).
  • “Untangling DOMA’s Tax Consequences,” Guest lecture in The Sociology of Homosexuality (Professor John Reeves), Bunker Hill Community College, Boston, MA (April 29, 2009).