Tamar Rosenberg is a partner in the Tax, Employee Benefits, and Trust & Estates Practice Group in the firm's New York office. She is leader of the firm’s Nonprofit Sector Team.
Areas of Practice
Tamar’s practice is focused exclusively on nonprofit and tax-exempt matters. She has advised a wide range of non-profit organizations in various sectors, as well as for-profit businesses and individuals with their interactions with nonprofits and with achieving their charitable objectives.
Tamar has been individually recognized by Legal 500 as both a Recommended Lawyer – Tax: Not-for-profit and a “Next Generation Lawyer” (2019).
- Supporting numerous charitable and for-profit employers in providing relief relating to the COVID-19 pandemic to employees, their families and the public.
- Advising a large public healthcare industry company on options to conduct philanthropic activities, including grantmaking and direct charitable programs, and forming a company foundation and providing extensive guidance on legal compliance, including considerations relating to charitable and community-focused activities conducted directly by the for-profit company.
- Advising multiple family foundations on a corporate governance matters, including a compliance review and overhaul.
- Advising family foundations and public charities on international grantmaking issues.
- Leading Sheppard Mullin’s pro bono effort involving a team of Sheppard Mullin attorneys from across practice groups and specialty areas to provide legal support to a volunteer project to produce and distribute face shields to front line healthcare workers fighting COVID-19 in Los Angeles.
- Assisting clients with obtaining federal, state, and local income tax-exemption and with charitable solicitation registration
- Advising clients on structuring and implementing complex affiliations and joint ventures between tax-exempt and for-profit organizations
- Counseling organizations on a wide range of issues relating to maintaining qualification for tax-exempt and public charity status and compliance with state not-for-profit corporation laws, including: corporate governance, private inurement and private benefit; excess benefit transactions; unrelated business income tax; lobbying limitations; private foundation excise taxes; grant-making, scholarships, and awards; foreign charitable activities; fundraising; charitable giving; supporting organizations; donor-advised funds; endowment funds and restricted gifts; and executive compensation
- Advising clients on federal, state, and local tax reporting issues impacting not-for-profit organizations, including Forms 990, 990-PF, and 990-T and foreign reporting forms
- Assisting organizations with various tax issues common to tax-exempt organizations, including real property tax exemptions, sales and use tax and compensation and benefits issues
- Advising not-for-profit clients on corporate restructurings, mergers, acquisitions, reorganizations, dissolutions, and conversions of not-for-profit organizations to for-profit status
Next Generation Lawyer, Legal 500, 2019-2021
Recommended Lawyer - Tax: Not-for-profit, Legal 500, 2019-2021
- Metropolitan Corporate Counsel, 12.2015
- Is a Hybrid Just What the Doctor Ordered? Evaluating the Potential Use of Alternative Company Structures by Healthcare EnterprisesABA: The Health Lawyer, 04.30.2013
- Are Hybrids Really More Efficient? A "Drive-By" Analysis of Alternative Company StructuresABA: Business Law Today, 09.21.2012
- New York Takes Bold Action in Joining the Intensifying Focus on Not-for-Profit CompensationThe Exempt Organization Tax Review, 11.10.2011
- Section 501(h) Elections and the Affiliated Group RulesTaxation of Exempts, 05.2010
- A Creative Twist on the Joint VentureThe Exempt Organization Tax Review, 02.2006
Labor and Employment Law Blog Posts
- "Tax Reform: Nonprofits and their Executives Brace for Impact," December 7, 2017
Healthcare Law Blog Posts
- "Answers for Nonprofits Seeking Relief under the CARES Act," April 9, 2020
- "For Tax-Exempt Employers: 403(b) Retirement Plan Compliance Opportunity," March 11, 2019
- "Tax-Exempt Healthcare Organizations Brace for Impact as Senate Tax Reform Bill Passes," December 5, 2017
- "Tax-Exempt Hospitals & Other Tax-Exempt Healthcare Organizations Not Immune from Federal Tax Reform," November 14, 2017
- "IRS Denial of Section 501(c)(3) Status for a Commercial ACO," May 9, 2016
- "Top 5 Actions to Consider for the New York Nonprofit Law Overhaul Effective on July 1," July 2, 2014
- Law360, 06.02.2020
- Los Angeles Business Journal, 06.02.2020
- Notable Hires and Promotions for New York AttorneysNew York Law Journal, 02.15.2018
- “Nonprofit News and Tax Exempt Challenges”, Institute for Nonprofit News, webinar, January 30, 2019.