Nonprofit Health Care Organizations

Nonprofit health care providers require comprehensive legal services suited to their nonprofit status, especially in light of recent increased scrutiny by the Internal Revenue Service and state tax and regulatory authorities in a number of areas.

Successful representation of nonprofit health care clients requires specialized knowledge of the many complex and evolving issues facing nonprofit and tax-exempt organizations, as well as a thorough understanding of how these considerations mesh with other critical areas, such as federal and state health care regulations, corporate governance and structuring, capital raising and financing opportunities.

A number of the Group's attorneys have advanced tax degrees and are experienced in dealing with the Internal Revenue Service and state tax and regulatory agencies. Members of our Health Care Group also are well seasoned in the full spectrum of specialized legal services that focus on the needs of nonprofit and tax-exempt health care organizations. For example, our Group provides advice and counseling to our nonprofit and tax-exempt health care clients in the areas of:

  • Charitable solicitations and fundraising
  • Executive and employee compensation planning
  • Fiduciary responsibilities of trustees, directors and officers
  • Formation, governance and general corporate maintenance
  • Intermediate sanctions
  • Joint ventures between nonprofit and for-profit organizations, and between nonprofit organizations
  • Minimizing unrelated business income tax
  • Pension and benefits plans (Sections 403(b) and 457)
  • Private inurement and private benefit
  • Public charity (non-private foundation) status
  • State tax exemptions
  • Tax-exempt bond financing
  • Tax-exempt status (obtaining and maintaining)

We serve many local and regional nonprofit health care organizations. The following is a representative list of the types of our nonprofit health care organization clients:

  • assisted living facilities for the elderly
  • continuing care retirement communities
  • hospitals
  • health care systems
  • hospice care agencies
  • home health care agencies
  • skilled nursing facilities
  • universities and colleges

The following is a representative list of recent nonprofit related matters we have recently handled for our nonprofit health care clients:

  • Representation of numerous nonprofit health care related organization in obtaining recognition of tax-exempt and non-private foundation status from the IRS
  • Representation of multi-hospital corporate group in merger with another tax-exempt hospital group
  • Establishment and syndication of two different ambulatory surgery centers owned by tax-exempt hospitals and physicians or physician groups
  • Representation of hospitals and numerous tax-exempt continuing care retirement communities in all aspects of their business, including tax-exempt financing
  • Representation of a tax-exempt nursing home in the purchase of real estate previously leased by it
  • Representation of a tax-exempt organization in the acquisition and mergers of home health care businesses
  • Representation of hospital organizations and other participants with respect to the dissolution of numerous primary care-hospital joint ventures in the area
  • Representation of a multi-hospital corporate group in obtaining an IRS ruling relating to its restructuring and merger with another tax-exempt hospital group
  • Health law counsel representation of continuing care retirement communities on licensure, regulatory, and contractual issues
  • Assistance with implementation of hospital system's compliance plan
  • Representation of a health care system in the formation of a PO, MSO and related practice group, and in connection with managed care contracting, service contracting, leasing and retirement plan implementation for each of the entities
  • Various joint ventures between physicians and hospitals, including ventures focusing on after hours medical practices
  • Planning and implementing retirement plans for hospitals, hospital systems, physicians and physician practice groups