Patterson Belknap Webb & Tyler LLP covers the full spectrum of issues affecting exempt organizations, including tax and governance, private foundation compliance, endowment management, international grantmaking, advocacy and political activity, mergers and restructurings, regulatory investigations, and complex corporate transactions. Situated within a full-service corporate and litigation platform, the department integrates expertise in employment, executive compensation, intellectual property, investigations, litigation, real estate, trusts and estates, and tax to deliver coordinated, institution-wide advice. Laura Butzel, based in New York, leads the Tax-Exempt Organizations team. She advises private foundations, public charities, universities, and parallel charitable and social welfare entities on governance, complex structuring, joint ventures, regulatory investigations, major asset transactions, foreign subsidiaries, and large-scale estate administrations implicating self-dealing and excess business holdings rules. New York-based Robin Krause is a key partner in the practice, advising charities, foundations, donor-advised funds, family offices, and corporate philanthropies on tax planning, governance, complex gift structuring, program-related investments, lobbying compliance, board training, leadership transitions, and risk management strategies across domestic and international contexts. John Sare retired from the firm effective January 2026.
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Testimonials
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‘The team demonstrates strong knowledge and deep expertise in international grantmaking, with a clear understanding of the legal, regulatory, and practical risks involved. They consistently help our Foundation mitigate risks while maximizing the impact of our grantmaking through thoughtful, pragmatic recommendations and clear consultations.'
'Compared to other firms, the team stands out for its ability to translate complex legal requirements into actionable advice tailored to the Foundation’s mission and operating context.'
'Their collaborative approach and responsiveness make them a trusted partner rather than just an external advisor.’
‘The individuals we work with have built a strong and trusted relationship with our Foundation since May 2021 and are viewed as an extension of our internal legal team. Both partners are consistently responsive and readily available, providing timely consultations and high-quality legal advice with clear, practical, and solution-oriented guidance.'
'Their professionalism, reliability, sound judgment, and deep understanding of our Foundation’s needs truly distinguish them from their peers and make them trusted advisors.’
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Practice head
Laura Butzel
Other key lawyers
Robin Krause