Practice Expertise

  • Tax
  • Tax-Exempt Organizations
  • Cross-Border Transactions
  • Family-Owned and Closely-Held Business ...

Areas of Practice

  • Cross-Border Transactions
  • Family-Owned and Closely-Held Business ...
  • Tax
  • Tax-Exempt Organizations
  • Cross-Border Capital Markets
  • View More

Profile

Tiffany N. Tam is a senior Associate 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, human rights and advocacy organizations, international grantmaking foundations as well as corporate and family foundations, donor-advised fund sponsors, and other types of tax-exempts such as 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 governance, regulatory, and compliance issues. She also partners closely with donors to help them achieve their philanthropic goals. Ms. Tam regularly advises on unrelated business income tax, charitable giving, lobbying and political activities, board governance and accountability, 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- 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.

Bar Admissions

  • New York

Education

  • Yale Law School (J.D., 2014)
    • Articles Editor, Yale Journal of International Law
    • Student Director, Schell Center for International Human Rights
  • University of Pennsylvania (B.A., summa cum laude, 2009)
    • Phi Beta Kappa

Areas of Practice

  • Cross-Border Transactions
  • Family-Owned and Closely-Held Business Services
  • Tax
  • Tax-Exempt Organizations
  • Cross-Border Capital Markets

Professional Career


Professional Activities and Experience
  • American Bar Association, Exempt Organizations Committee Member
  • New York City Bar Association, Associate Leadership Institute Fellow (2021)
  • Legal Aid Society, Outstanding Pro Bono Service Award (2015)

SELECTED SPEAKING ENGAGEMENTS

  • Co-presenter, "Nonprofit Law Primer," PLI's Advising Nonprofit Organizations (March 13, 2024)
  • Presenter, “Legal Essentials for Starting a Nonprofit,” Partnership for Parks and the New York Lawyers for the Public Interest (October 25, 2023)
  • Presenter, “Good Governance & Nonprofit Boards,” New York Lawyers for the Public Interest (April 12, 2022)
  • 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)


Blogs

Antitrust Update

Antitrust Update Blog is a source of insights, information and analysis on criminal and civil antitrust and competition-related issues. Patterson Belknap’s antitrust lawyers represent clients in antitrust litigation and counseling matters, including those related to pricing, marketing, distribution, franchising, and joint ventures and other strategic alliances. We have significant experience with government civil and criminal/cartel investigations, providing the unique perspectives of former...

Data Security Law Blog

DataSecurityLaw.com is the firm’s resource for the latest news, analysis, and thought leadership in the critical area of privacy and cybersecurity law. Patterson Belknap’s Privacy and Data Security practice provides public and private enterprises, their leadership teams and boards with comprehensive services in this critical area. Our team of experienced litigators, corporate advisors and former federal and state prosecutors advises on a broad range of privacy and data protection matters...

New York Commercial Division Decisions

The blog is a source for insights and developments related to practice in the Commercial Division of the New York State Supreme Court. This blog reviews key developments in the Commercial Division, including important decisions handed down by the Commercial Division and appellate court decisions reviewing Commercial Division decisions. The blog also covers changes and proposed changes to Commercial Division rules and practice, including revisions to the rules since January 2015. The...

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