Patterson Belknap has one of the country’s oldest and largest practices dedicated to the representation of tax-exempt organizations.  With one of the top-tier ranked Trusts and Estates groups based in New York City, we also advise high-net-worth individuals and families on estate planning. Our Exempt Organization & Private Clients practices are global, as is our clientele. 

We establish new tax-exempt organizations and advise well-known institutions, including foundations, universities, cultural institutions, and advocacy organizations.  Our work addresses cutting-edge issues spanning all aspects of our clients’ operations, including governance, transactions with commercial and nonprofit parties, and regulatory compliance. We  handle legal issues involving entity formation, tax-exempt status, investments, donor advised fund issues, complex philanthropy structures, intellectual property, employment matters and employee benefits, real estate, cybersecurity, the private foundation excise taxes and the excess benefit/intermediate sanctions taxes, and the unrelated business income tax.  Drawing on our deep familiarity with state and federal regulations in this field, our goal is to provide practical as well as innovative advice to help our clients achieve their missions.

We represent wealthy individuals and families from both the U.S. and abroad in all aspects of their estate planning, including preparation of wills and trusts and implementation of sophisticated strategies to minimize taxes and protect family assets.  We work closely with our clients to identify their objectives and provide creative and practical solutions designed to meet their specific goals.  We negotiate and prepare prenuptial agreements, design estate plans, and counsel on estate planning opportunities that arise in connection with the sale of privately held businesses. We work with foreign counsel to implement plans that accomplish our clients' objectives across multiple jurisdictions. 

Our clients include founders and entrepreneurs, principals of financial firms, real estate developers, corporate executives, artists, and those who have inherited substantial wealth.  In addition to estate planning, we represent high-net-worth individuals, executors, and trust companies in estate and trust administration, estate litigation and international tax audits, and counseling on philanthropic endeavors.