David M. Rosenberg
Partner
Overview
David Rosenberg advises nonprofit organizations and charitable donors on federal, state and local tax and corporate governance matters, helping organizations protect their tax-exempt status and donors carry out their philanthropic goals. Based in Dallas, he counsels clients through the organization, operation and termination of nonprofit corporations and trusts, as well as sophisticated charitable giving techniques.
A significant part of David's practice involves obtaining and maintaining exemptions for nonprofit organizations from federal income, state franchise, sales and use, unemployment and local ad valorem taxes. Because this work spans multiple levels of government, he helps clients address their federal, state and local obligations in a coordinated way.
David also counsels donors on the federal income tax treatment of charitable contributions and on planned charitable gifts and bequests. By advising both nonprofit organizations and the donors who support them, he helps clients structure charitable giving that is tax-efficient and aligned with long-term objectives.
Representative Experience
- Represented a borrower in several tax-exempt bond issuances involving capital improvement financings for a private foundation and several private schools, and for a major local capital fundraising appeal
- Represented several continuing care retirement communities (CCRCs) in obtaining charitable organization classifications from the IRS, and acted as borrower's counsel in tax-exempt bond issuances to finance the construction of the communities
- Represented several prominent local and regional charitable organizations in the formation of various entities to protect charitable assets and streamline operations
- Represented several charitably inclined individuals and families in the formation and maintenance of family foundations, charitable remainder trusts and other sophisticated giving techniques
- Represented several nonprofit organizations in significant corporate governance issues such as interpretation, drafting and amendment of charter and bylaw provisions, resolutions, conflicts of interest, audit compliance and agreements
Credentials
- University of Virginia School of Law, J.D.
- West Virginia University, B.S., with high honors
- Texas
- U.S. Tax Court
- American Bar Association, Section of Taxation, Exempt Organizations Committee
- State Bar of Texas, Tax Section, Exempt Organizations Committee, former Chair; Business Law Section, Nonprofit Organizations Committee
- Dallas Bar Association; Tax Section
- Thompson & Knight, Management Committee, 2016-2020
- ChildCareGroup, Honorary Life Trustee
- Shelter Ministries of Dallas, Board of Trustees
- The Brodsky Foundation, Board of Trustees
- The Crystal Charity Ball, Endowment Committee and Advisory Board
- Junior League of Dallas, Community Advisory Board
- The Best Lawyers in America guide, Nonprofit/Charities Law, Tax Law, 2008-2027
- The Legal 500 USA, Tax – Not-For-Profit (Fortune 1000 Private Foundations, National Trade Associations and Charities), 2024, 2026
- Vester Hughes Award, Communities Foundation of Texas (CFT), 2025
- The Best Lawyers in America guide, Lawyer of the Year, Dallas Nonprofit/Charities Law, 2012, 2018, 2019, 2024
- Best Lawyers in Dallas, D Magazine, Tax: Trust & Estates, 2019, 2022
- Texas Super Lawyers magazine, Nonprofit Organizations and Estate Planning & Probate, 2007