Caplin & Drysdale Welcomes Timothy Berger to Exempt Organization Practice Group

Caplin & Drysdale is excited to announce that Timothy Berger has joined the firm as Of Counsel in the Exempt Organization practice group after more than a decade with the Internal Revenue Service. He draws on that experience to help charities, other tax-exempt organizations, and donors navigate IRS processes and achieve their programmatic and philanthropic goals.

Prior to joining Caplin, Mr. Berger served as the Senior Technical Advisor for the Tax-Exempt and Government Entities Division (TE/GE) at the IRS from 2023 to 2024, and previously as the Senior Technical Advisor for the Exempt Organizations and Government Entities office in TE/GE since 2018.  In these roles, Mr. Berger advised on all matters involving  tax-exempt organizations, including: implementation of legislation such as the unrelated business income tax (UBIT) siloing rules; coordination with the IRS Office of Chief Counsel and Department of the Treasury on the development of legal guidance, including related to donor disclosure, mission-related investments by private foundations, distributions by donor-advised funds, and updates to exemption determination procedures; updates to examination procedures for exempt organizations; and responses to oversight and Congressional inquiries to the IRS.