Tamar Rosenberg is a partner in the Tax, Employee Benefits, and Trust & Estates Practice Group in the firm's New York office. She is one of the Leaders of Sheppard Mullin’s Nonprofit 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, 2019-2020
Recommended Lawyer - Tax: Not-for-profit, Legal 500, 2019-2020
- 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.