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Health Care Tax Exempt

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Overview

Our Clients

Katten's Health Care team represents a broad spectrum of tax-exempt organizations, including hospitals and health care systems, health plans, public and private foundations, social welfare organizations, and trade associations.

Our Services

Our attorneys guide clients through the formation of tax-exempt health care organizations, advising on corporate structuring and contracting issues as well as obtaining or maintaining tax-exempt status. We routinely assist our clients in preparing tax exemption applications and ruling requests as well as charity policies to ensure transparency and compliance with federal and state laws. Health care clients often seek our counsel in merger, acquisition and affiliation transactions. We structure arrangements, transactions and joint ventures to comply with current tax law and achieve business objectives while protecting the tax-exempt status of the exempt party consistent with applicable Internal Revenue Service (IRS) rulings and pronouncements. In addition, we advise clients on IRS Form 990 reporting issues and best practices for exempt organizations in establishing and modifying executive compensation. Backed by the sophisticated tax resources of the firm, Katten's Health Care team can provide counsel on the full range of tax issues that arise as tax-exempt hospitals, health plans and other entities develop innovative responses to competitive changes occurring in health care delivery systems.

Representative transactions include:

  • obtaining favorable IRS determinations and rulings in connection with the establishment of numerous complex joint operating company models among exempt 501(c)(3) hospital and health systems;
  • structuring a 501(e) hospital cooperative laboratory service organization involving multiple hospital participants designed to reduce costs and achieve economies of scale;
  • routinely advising on governance and executive compensation best practices for exempt organizations;
  • counseling exempt organizations on IRS Form 990 reporting matters, including developing annual questionnaires for directors, officers and key employees to help exempt organizations satisfy the "reasonable efforts" requirement associated with IRS Form 990 responses;
  • advising 501(c)(4) health plans and other social welfare organizations; and
  • helping form and represent 501(c)(6) trade associations.
Advisories
Events
January 2015
Understanding Community Benefit Under Section 501(c)(4)
Summer 2014
Tax Exemption and 990 Issues for 501(c)(4)s
April 2014
Tax Exemption and Related Considerations
Health Care Tax Exempt

Recognition

Chambers USA – Healthcare (Illinois)
Healthcare (Illinois), 2006–2019
U.S. News Best Lawyers "Best Law Firms" – Health Care Law (National)
Health Care Law (National), 2013–2019
Legal 500 US – Healthcare: Service Providers
Healthcare: Service Providers, 2016–2019
U.S. News Best Lawyers "Best Law Firms" – Health Care Law (New York)
Health Care Law (New York), 2011–2019
Chambers USA – Healthcare (New York)
Healthcare (New York), 2006–2019
U.S. News Best Lawyers "Best Law Firms" – Health Care Law (Chicago)
Health Care Law (Chicago), 2011–2019
Chambers USA – Healthcare (Texas)
Healthcare (Texas), 2006–2019
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Recognition

Healthcare (Illinois), 2006–2019
Health Care Law (National), 2013–2019
Healthcare: Service Providers, 2016–2019
Health Care Law (New York), 2011–2019
Healthcare (New York), 2006–2019
Health Care Law (Chicago), 2011–2019
Healthcare (Texas), 2006–2019

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Health Care Perspectives - A Health Care Industry Knowledge Resource

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