Tomer Inbar is a partner at Morgan Lewis LLP in New York. 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 in working with private foundations, public charities, social welfare organizations, and other tax-exempt entities, many of which are active worldwide. He advises clients on issues, structures, and programs in the areas of economic development and poverty alleviation, education, arts and culture, environmental conservation and preservation, food security and food systems, health, technology, 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 collaborate to maximize social impact. He also focuses on developing innovative capital aggregation structures and vehicles, multi-funder initiatives, and impact investing.
Tomer regularly advises on an array of transactions and structures involving tax-exempt organizations, including joint ventures and the establishment of for-profit (and non-profit) subsidiaries and affiliates; innovative models for impact intervention, including utilizing limited liability companies; mergers and acquisitions; program and mission related investments; charitable fund formation; establishing accelerators, incubators, and hybrid/tandem structures; and licensing and service arrangements.
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 innovative forms and structures for charitable interventions; structuring 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 and the environment; crisis management and communications; and board governance considerations and liability concerns. Tomer is also a lecturer at the University of California, Berkeley, School of Law.
Prior to rejoining Morgan Lewis in 2021, Tomer was a partner at another major law firm.
Education
LL.M., New York University School of Law, (1998)
J.D., New York University School of Law (1996)
M.A., Cornell University (1992)
B.A., State University of New York at Binghamton (1988)