Photo of Tamar R. Rosenberg

Tamar R. Rosenberg

New York
F: +1.917.438.6136



  • J.D., New York University School of Law, 2003
  • B.A., University of Pennsylvania, 2000, magna cum laude
  • New York
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Tamar Rosenberg is a partner in the Tax, Employee Benefits, and Trust & Estates Practice Group in the firm's New York office.

Areas of Practice

Ms. Rosenberg focuses on non-profit corporate and tax-exempt matters. Ms. Rosenberg has experience with a wide range of not-for-profit organizations, including hospitals, health plans, professional entities and other healthcare organizations as well as universities, private foundations, religious organizations, performing arts organizations, museums, community foundations, pension funds, and many other not-for-profit organizations.

Ms. Rosenberg:

  • Assists clients with obtaining federal, state, and local income tax-exemption and with charitable solicitation registration
  • Advises clients on structuring and implementing complex affiliations and joint ventures between tax-exempt and for-profit organizations
  • Counsels 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
  • Advises 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
  • Assists organizations with various tax issues common to tax-exempt organizations, including real property tax exemptions, sales and use tax and compensation and benefits issues
  • Advises not-for-profit clients on corporate restructurings, mergers, acquisitions, reorganizations, dissolutions, and conversions of not-for-profit organizations to for-profit status

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