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. 

Tom is a graduate of New York University Law School (LL.M. in Taxation), Albany Law School of Union University (magna cum laude), and the University at Albany (summa cum laude).  Tom has also been an active member of nonprofit boards in New York’s Capital Region. He was most recently a Trustee of Maria College and is past chairperson of the Albany Collegiate Inter‐Faith Center and a past member of the boards of Assisi in Albany, Inc. and its supporting foundation, Spirit of Assisi.  He is currently President of the ZC4H2 Research Foundation, Inc.