Tamar R. Rosenberg

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” (2019-2022), as well as a “Best Lawyer in America,” by Best Lawyers, 2023. 

Experience

• 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

Honors

Bob Gerber Pro Bono Award, Sheppard Mullin, 2022

Best Lawyer in America, Best Lawyers, 2023

Next Generation Lawyer, Legal 500, 2019-2022

Recommended Lawyer - Tax: Not-for-profit, Legal 500, 2019-2022

Articles

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

Media Mentions

Speaking Engagements

• “Nonprofit News and Tax Exempt Challenges”, Institute for Nonprofit News, webinar, January 30, 2019.

Events