Rochelle Korman is Of Counsel at Patterson Belknap Webb & Tyler LLP. She is a member of the Firm’s Tax-Exempt Organizations department, where she advises public charities, private foundations, community foundations and other 501(c) organizations. Her practice focuses largely on organizational structuring, governance and accountability issues, joint ventures between for-profits and tax-exempts, international grantmaking, program-related investments, and attorney general investigations and IRS audits. Ms. Korman lectures frequently and has presented at programs sponsored by the National Center on Philanthropy and the Law, the Association of the Bar of the City of New York, the Council on Foundations and the New York State Society of CPAs. Recent papers presented include "Joint Ventures with For-Profits After Revenue Ruling 98-15" (speech published by the Exempt Organization Tax Review, March 2000) and "Charitable Class and Need: Whom Should Charities Benefit?” National Center on Philanthropy and the Law (2004).