Timothy Berger joined Caplin & Drysdale as an Of Counsel in the Exempt Organizations practice group in 2025 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.
Highlights
At the IRS, Mr. Berger served as the Senior Technical Advisor for the Tax-Exempt and Government Entities Division (TE/GE) 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.
Prior to joining the IRS in 2012, Mr. Berger was in private practice with law firms in Washington DC and Baltimore advising clients on tax law matters and representing them in controversies with the IRS.
Admissions & Education
Bar & Court Admissions
- District of Columbia
- Maryland
Education
J.D., University of Maryland School of Law, 2006, magna cum laude, Order of the Coif, Maryland Law Review
B.A., Brown University, 1999
Professional Activities & Affiliations
Other Professional Affiliations
Member, American Bar Association, Section of Taxation
