John Sare is a partner in the tax-exempt organizations practice and the trusts and estates group of Patterson Belknap Webb & Tyler LLP. Mr. Sare has extensive experience in the representation of museums, colleges, private foundations and other types of exempt organizations. This work includes advising charities on the issues and options they face with respect to their endowment funds and other types of restricted gifts. Mr. Sare also has significant experience representing tax-exempt organizations in connection with inquiries and investigations conducted by the New York State Attorney General’s Office.
Mr. Sare also advises individuals and fiduciaries on legal issues involving works of art, charitable giving, estate planning, and the administration of estates and trusts. He teaches the Seminar in Law and the Visual Arts at the Columbia University School of Law. In 2003, he was recognized for Outstanding Pro Bono Service by The Legal Aid Society of New York.
In addition to the articles listed below, Mr. Sare is a co-author of several recent publications, including “Underwater Endowments: Understanding Your Options” (2009), “Impact of the New Form 990 on Conflicts and Disclosure Policies” (2008), and “New IRS Form 990 Changes the Landscape for Public Disclosure by Exempt Organizations” (2008).
Mr. Sare lectures and writes frequently on tax-exempt organization, charitable giving, and art law topics. His speaking engagements have included:
- Association of Art Museum Directors (2009: Partnerships between Museums and Donors; 2004: Cy Pres and the Barnes Foundation Case)
- Foundation for Accounting Education (2009: Endowments and Spending Policies; 2008: Governance: A Focus on the New 990; 2005: Public Charity Status)
- Philanthropy New York (formerly the New York Regional Association of Grantmakers) (2008, 2007: Overview of Grantmaking and the Law)
- ALI-ABA Conference on Legal Issues in Museum Administration (2006: Duty of Loyalty Issues for Museum Trustees and Officers; 2004: The Law of Cy Pres and Equitable Deviation)
- American Institute for Accounting Education (2005: Public Charity Status)
- Governance Matters (2005: Lessons of Sarbanes-Oxley for Nonprofits)
- Practising Law Institute (2004, 2003: Supporting Organizations)
- Jewish Funders Network (2003: Public Policies and Debates Impacting Philanthropy)
- Association of the Bar of the City of New York (2003: Non-Profit Contracts)
- Planned Giving Group of Greater New York (2000: Gifts of Intellectual Property)
- New York State Bar Association T&E Section Annual Meeting (1996: Intermediate Sanctions).