Health Care Tax Exempt

Attorneys in the Health Care Tax Exempt Practice represent a broad spectrum of tax-exempt organizations, including hospitals and health care systems, long-term care facilities, health plans and other third-party payors, home health agencies, trade associations, research foundations and religious organizations.

The firm represents these organizations in:

  • preparing exemption applications and ruling requests;
  • structuring arrangements and transactions that are compliant with current tax law to ensure maintenance of tax-exempt and public charity status;
  • structuring exempt/non-exempt joint ventures to achieve business objectives while protecting the tax-exempt status of the exempt party consistent with applicable IRS rulings and pronouncements;
  • providing tax advice essential in merger, acquisition and affiliation transactions;
  • structuring compensation plans paid by tax-exempt health care entities, particularly executive/senior management compensation and physician compensation;
  • advising health care entities on independent contractor/employee classification issues;
  • obtaining property tax exemption; and
  • forming tax-exempt medical research organizations and structures for licensing the resulting intellectual property (patents, copyrights) while minimizing tax risk.

Professionals

Chicago
Partner
Chicago
Partner
Chicago
Partner
Chicago
Partner
Chicago
Partner
Representative Matters
  • Obtained a favorable ruling on an exempt/non-exempt joint venture which, after comprehensive reexamination of its position, the IRS relied upon to confirm its continued favorable rulings posture for properly structured exempt/non-exempt joint ventures.
  • Obtained first ever grant by the IRS of double derivative exemption for the super parent of a multi-hospital system.
  • Obtained numerous favorable rulings on various health care merger, acquisition, and affiliation transactions.
  • Provided tax and structuring advice for a $100 million affordable housing financing.

Related Practices