Biography

Tiffany N. Tam is an Associate in the Firm’s Tax department, where she advises on a broad range of partnership, corporate, tax controversy, and tax-exempt matters.  Ms. Tam regularly represents tax-exempt organizations, including public charities, private foundations, donor advised funds, supporting organizations, social welfare organizations, and other 501(c) nonprofit organizations. Her practice includes advising on charitable giving, unrelated business income tax, federal and state tax exemption, investment activities, grantmaking, lobbying and political activities, and compliance with intermediate sanctions, self-dealing, and other excise tax rules. 

Ms. Tam also advises 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.  In addition, she defends clients in federal and state tax controversies.  Prior to joining the Firm, she advised on the tax consequences of corporate transactions at an international law firm.

Admissions
  • New York
Professional Activities

PRESENTATIONS:

  • Panelist, “Unrelated Business Income Tax Case Studies,” TEGE Exempt Organizations Council, Exempt Organizations Update (March 5, 2021)
  • Co-presenter, “Fringe Benefits and Expense Reimbursements for Nonprofits,” Georgetown Law Continuing Legal Education, Representing and Managing Tax-Exempt Organizations, Washington, D.C. (April 26, 2019)