Rochelle Korman joined Patterson Belknap as a Partner in the Tax-Exempt Organizations practice group in 1997. She represented private foundations, public charities, community foundations, U.S. based and international organizations, and individual philanthropists. Her practice focused on organizational structuring and restructuring, program-related investments, attorney general investigations, and tax-exempt bond financing. Ms. Korman served as Managing Partner and Vice-Chair of the firm from 2002-2007.

Ms. Korman authored published articles concerning the law of tax-exempt organizations and has been a frequent lecturer on various tax-exempt organization topics at national conferences. She has also served on committees of the NYS Bar Association, the NYC Bar, and the Council on Foundations.

In 2012, Ms. Korman was named the New York City Non-Profits/Charities Lawyer of the Year by Best Lawyers; and was listed in Super Lawyers in the nonprofits practice area. She was an adjunct professor of law at Fordham Law School and at Brooklyn Law School, teaching courses on special topics of tax-exempt organizations law. She also served on the boards of directors of various law-related, human rights, public and private foundations, and other nonprofits.

Bar Admissions

• U.S. Court of Appeals, Second Circuit
• U.S. Tax Court
• New York

Education

• New York University School of Law (J.D., 1973)
• Cornell University (B.S., 1970)
  • Industrial & Labor Relations

Recognized in The Best Lawyers in America® in the area of Non-Profit/Charities Law; Named in Super Lawyers in the area of Non-Profit; Named the Best Lawyers’® 2012 New York City Non-Profit/Charities Law Lawyer of the Year; Adjunct Professor of Law, Brooklyn Law School, Spring 2014 and Spring 2015; Adjunct Professor, Fordham Law School, New York City, Fall 2011; Member, American Bar Association (Tax Section, Exempt Organizations Committee; Co-chair, Subcommittee on Community Foundations); New York State Bar Association (Tax Section, Co-chair, Tax-Exempt Entities Committee, 1990-1991); Council on Foundations (Committee on Community Foundations, Legal Advisory Subcommittee, 1991-approx. 2004); Chair, Advisory Committee of the National Center on Philanthropy and Law, 2005-2007; Association of the Bar of the City of New York (Committee on Nonprofit Organizations, 1984-1986; 1988-1991); Finance Committee: The Christopher Reynolds Foundation, 2016-present; Director: Human Rights in China, 2017-present; Director/Trustee: International Center for Not-for-Profit Law, 2004-2010; Madison Square Park Conservancy, 2011-2018; Herbert Berghof Studios, 2000-2017; The Center for Constitutional Rights, 1985-1996; ShoreBank Corporation (parent of South Shore Bank), 1979-1988; The Shalan Foundation, 1973-1992. Lecturer at programs sponsored by, among others, Association of the Bar of the City of New York, ALI-ABA, New York State Society of Certified Public Accountants, New York University School of Continuing Legal Education, Practising Law Institute, Council on Foundations

• Author, "Reflection on the Continuing Use of Donor Advised Funds" Taxation of Exempts (Sept./Oct. 2007)
• "Charitable Class and Need: Whom Should Charities Benefit?" National Center on Philanthropy and the Law (2004)
• "Joint Ventures with For-Profits After Revenue Ruling 98-15" (speech published by the Exempt Organization Tax Review, March 2000)
• Co-Author, "Demystifying Program-Related Investments," New York University 27th Annual Conference in Tax Planning for Exempt Organizations (1998) "Joint Ventures Between Tax-Exempt and Commercial Health Care Providers," Tax Notes (March 24, 1997) republished in Exempt Organization Tax Review (May 1997)
• "Supporting Organizations to Community Foundations: A Little-Used Alternative to Private Foundations," Exempt Organization Tax Review (December 1994)