Tomer Inbar represents US and international tax-exempt organizations (and for-profits that deal with them) in a broad range of structuring, compliance, and operating matters, including obtaining and maintaining tax-exemption, tax and corporate issues, impact and charitable investing, commercial endeavors, complex corporate structuring and capital aggregation mechanisms, regulatory and tax compliance, governance, conflicts of interest, operational policies and procedures, IRS audits and state attorney general investigations, unrelated business income tax issues, and compensation matters.
Tomer has an extensive background working with private foundations, public charities, social welfare organizations, and other tax-exempt entities, many of which are active worldwide, as well as for-profits that are looking to collaborate with, support, or otherwise engage with such organizations. He advises clients on issues, structures, and programs in the areas of community and economic development, poverty alleviation, education, arts and culture, environmental conservation and preservation, climate change mitigation, sustainable agriculture, food security and food systems, health, corporate governance, lobbying, and general advocacy.
Tomer has particular experience navigating the boundaries between charitable and market-based interventions and regularly assists tax-exempt organizations and impact-driven for-profits work together to maximize social impact and develop practical processes, policies, and guidelines to ensure compliance while allowing for innovation and collaboration.
Tomer regularly advises on an array of transactions and structures involving tax-exempt organizations, including program- and mission-related investments and impact fund formation; joint ventures and the establishment of for-profit (and nonprofit) subsidiaries and affiliates; models for organizing broad-based impact and philanthropic engagement, including utilizing limited liability companies, taxable nonprofits, and social welfare organizations; corporate restructuring, including mergers and acquisitions; designing capital aggregation models and multifunder initiatives; establishing accelerators, incubators, and hybrid/tandem structures; and licensing and service arrangements.
Tomer also has a significant background counseling tax-exempt organizations and their boards and officers on governance issues and practices, including the fiduciary responsibilities of directors and officers, conflicts of interest, liability considerations, and indemnification rights.
Tomer co-chairs the University of Texas School of Law’s annual Nonprofit Organizations Institute and speaks regularly at programs for tax-exempt organizations. Recent topics have focused on program- and mission-related investments; charitable investment funds; lobbying and political campaign activities; the fiduciary aspects of program- and mission-related investing; aggregating capital for social good; charitable issues relating to energy, the environment, and food and agriculture; crisis management and communications; and board governance considerations and liability concerns. Tomer is a lecturer at the University of California, Berkeley, School of Law, where he teaches a course on Structuring for Impact: Exploring the Role of Tax-Exempt Organizations & Hybrid Structures.
Prior to rejoining Morgan Lewis in 2021, Tomer was a partner at another major law firm.
New York University School of Law, 1998, LL.M.
New York University School of Law, 1996, J.D.
Cornell University, 1992, M.A.
State University of New York at Binghamton, 1988, B.A.
District of Columbia
Awards and Affiliations
Leading Lawyer, Tax: Not-for-profit (nonprofit and tax exempt organizations), The Legal 500 US (2022, 2023)