Profile

Recognized in Best Lawyers in America and previously as a Super Lawyers Rising Star, Tom is a highly experienced tax attorney who helps sophisticated nonprofit organizations, including numerous higher education institutions, navigate the vast array of legal issues that they encounter every day.  Tom routinely advises clients on nonprofit corporate governance matters, adoption and implementation of policies, complex and sensitive giving matters, charitable gift annuity compliance and audits, compliance with New York Prudent Management of Institutional Funds Act, structuring of relationships with supporting foundations and other affiliates, and a wide array of contracting matters.   

As a tax attorney, Tom counsels higher education institutions on unrelated business income tax compliance and planning, private inurement and private benefit issues, tax issues related to employment, qualified 501(c)(3) bond financing issues, formation, operation and dissolution of subsidiaries and joint ventures with other nonprofit or for profit partners, sales tax matters, real property tax exemption and beyond.  In addition, Tom regularly presents on topics such as governance, legal considerations for nonprofits seeking new revenue sources, and the laws of charitable giving. 

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  • Listed in:
    • The Best Lawyers in America®
      • Trust and Estates, 2024
      • Tax Law; Trust and Estates, 2023
      • Trust and Estates, 2019-2025
    • New York Super Lawyers®, Upstate New York Rising Star, Estate and Probate, 2015-2016
  • American Bar Association
  • New York State Bar Association
  • Albany County Bar Association

  • ALA Masters Series: Legal/HR Matters Impacting Associations, Empire State Society of Association Executives, March 12, 2021
  • Hot Topics in the Law of Giving: Wayfair and the Brave New World of Online Fundraising, Association of Fundraising Professionals, Central New York Chapter, May 20, 2019
  • Associations and the Law: Tips, Tricks, and Hacks, Empire State Society of Association Executives, April 12, 2019
  • Economic Incentives for Manufacturers, Bond, Schoeneck & King Webinar, February 21, 2019
  • Understanding the Memo of Understanding, SUNY Community College Foundation Chief Advancement Officers Retreat, January 17, 2019
  • Interviewed in Changes to Online Retail Sales Tax - Look at Law, Look TV, July 11, 2018
  • Protecting Your Tax Exempt Status in Changing Times, LeadingAge NY 2018 Annual Meeting, May 24, 2018
  • Don't Let Tax Changes Torpedo Charitable Giving: Learn how at Oishei Bond Seminar, March 14, 2018
  • The Law of Giving: Hot Topics in Philanthropy 2018, SUNY Community College Chief Advancement Officer Retreat, January 12, 2018
  • Protecting Your Exempt Status in Changing Times and Board Bootcamp, ESSAE 2017 Conference & Trade Show, June 1, 2017
  • Bootcamp for Board Members, Adirondack Nonprofit Business Council and the Adirondack Regional Chamber of Commerce, May 16, 2017
  • Board Bootcamp: Basic Training for Nonprofit Professionals and Board Members, Tech Valley Nonprofit Business Council, March 21, 2017

  • Past Board Member and Chair of Governance and Personnel Committees, Albany Collegiate Inter-Faith Center
  • Past Board Member, Assisi in Albany, Inc., Albany, New York
  • Past Chair, Provisional Board of the St. John’s/St. Ann’s Outreach Center, Albany New York