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Pamela Kaufmann

Pamela S. Kaufmann

(415) 995-5043


Pam's practice is dedicated to the representation of senior housing and care providers and tax-exempt organizations. She advises assisted living facilities, continuing care retirement communities, skilled nursing facilities, housing providers, hospices, home health agencies, adult day health centers, home care agencies and other providers on development issues (corporate structuring, licensing, real estate, tax exemptions), operations (contracting, regulatory compliance, elder abuse, consent and capacity issues, and nonprofit and tax-exempt compliance), and risk management and insurance issues.

As economic mandates dictate or opportunities arise, Pam guides clients through corporate changes such as mergers, affiliations, joint ventures, changes in purpose, and dissolutions, including all attendant regulatory and Attorney General filings. Her intimate knowledge of clients’ operations and contracts, coupled with her extensive tax-exempt expertise, makes her a natural choice for borrower’s counsel whenever clients incur or modify the terms of their tax-exempt debt.

Pamela remains on the cutting edge of legal reforms and developments in the senior housing and care industry. She is the immediate past chair of the LeadingAge Legal Committee and served on the LeadingAge California Legal Committee. In the past, she has served actively on LeadingAge’s and LeadingAge California’s liability task forces, the State committees that rewrote California’s continuing care laws and introduced "care at home" legislation, and a State task force that addressed elder care issues.

Pamela regularly speaks before industry organizations such as LeadingAge, American Health Lawyers Association, Senior Living 100, Senior Living Business, LeadingAge California, LeadingAge Oregon, LeadingAge Washington, and the University of Southern California on issues including innovations in senior care, care at home models, Medicaid divestitures, elder abuse, disability discrimination, liability risks, fair housing advertising, corporate compliance, tax exemption challenges, social accountability, and corporate governance issues. She has contributed articles on these and other subjects to The Journal on Taxation, Taxation of Exempts, The Exempt Organization Tax Review, Spectrum Magazine, California Health Law News, and the legal newsletters published by LeadingAge, LeadingAge California and the California Assisted Living Association. Pam is committed to the use of plain English and advocates practical, cost-effective solutions to clients’ problems.

Pamela is frequently sought after for her expertise on nonprofit and tax-exempt issues. She is a co-author of the California Continuing Education of the Bar treatise, Advising California Nonprofit Corporations, and a past Chair of the Tax-Exempt Organizations Committee of the Taxation Section of the State Bar. Pamela has testified before the IRS on intermediate sanctions issues and regularly advocates on behalf of the charitable sector.


J.D. University of Virginia School of Law ( 1986 )
B.A. with distinction in all subjects Cornell University ( 1980 )

Admissions and Courts


LeadingAge California, Board of Directors Member

LeadingAge Legal Committee, former Chair

"A Good Hill to Try On," Seniors Housing Business (March 2020)

"2019 Health Care Law Trailblazers," The National Law Journal (May 2019)

"Quantifying Your Impact: Social Accountability," LeadingAge (January 2018)

Best Lawyers® Nonprofit/Charities Law (2016-2017, 2019-2023)

Best Lawyers® (2009-2022)

California Lawyers Association, Wiley W. Manuel Pro Bono Legal Services Award (2019–2022)

Woman Leader in The Law, The American Lawyer (2020)

Lawyer of the Year: Northern California, Best Lawyers® (2017, 2019)

Women in the Law Award, Best Lawyers® (2016-2019, 2022-2023)

Chambers and Partners USA, Healthcare

Top Rated Lawyers™ in Healthcare Law, Martindale-Hubbell® (2013)

Northern California Super Lawyers (2010-2012, 2017)