Tiffany N. Tam is Counsel in Patterson Belknap’s Tax-Exempt Organizations department, where she represents a broad range of public charities, private foundations, and other 501(c) organizations. Her clients include schools and universities, arts and cultural institutions, and advocacy organizations, as well as grantmaking and operating foundations, corporate and family foundations, donor-advised fund sponsors, social welfare organizations, and business leagues.

Ms. Tam provides comprehensive counsel to help clients navigate the unique challenges faced by nonprofits, from advising on formation and exemption to guiding organizations through complex tax, governance, regulatory, and compliance issues. She also partners closely with donors to help them achieve their philanthropic goals. Ms. Tam regularly advises on charitable giving, lobbying and political activities, board governance and accountability, unrelated business income tax, and compliance with intermediate sanctions, self-dealing and other excise tax rules. Ms. Tam also offers strategic guidance on the investment activities of nonprofits, including program-related and mission-related investments, endowment management, and structuring relationships with other entities, including for-profit businesses, family offices, and international affiliates. In addition, she represents tax-exempt organizations and donors in matters before federal and state regulators.

Prior to joining the Tax-Exempt Organizations group at the firm, Ms. Tam practiced tax law at an international law firm and advised for-profit companies and individuals on the tax aspects of a wide variety of complex business transactions, including joint ventures, restructurings, and mergers and acquisitions.