Tax-Exempt Status

Whether a healthcare provider is structured as a nonprofit or for profit organization, tax issues will arise within the scope of their operations. HDJN tax attorneys serve a broad range of client needs and provide advice on tax-exemption issues, business and financial transactions, corporate tax issues and state and local tax matters. HDJN has extensive experience advising both charitable and non-charitable tax-exempt organizations, including hospitals and health systems. In addition to advising these organizations on matters pertaining to general operations and maintaining tax-exempt status, we regularly assist clients in forming, restructuring, and dissolving tax-exempt organizations and participating in joint ventures.

Tax-Exemption Service Areas:

  • Individual and Group Exemption Applications
  • Business Formation and Tax Planning
  • Corporate Governance
  • Private Inurement and Private Benefit Issues
  • Public Charity Qualification and Compliance
  • Private Foundation Compliance
  • Determination Letters and Private Letter Rulings
  • Issues Involving Unrelated Taxable Business Income
  • Intermediate Sanctions Compliance and Opinions
  • Joint Ventures
  • Mergers and Acquisitions (Taxable and Tax-Free Stock and Asset Acquisitions, Tax-Free Divisions, Partnership and Corporate Tax Issues, and Other Tax Considerations Associated with Acquisitions and Dispositions of Businesses)
  • Section 501(r) Compliance (Community Health Needs Assessment Review and Analysis, Financial Assistance Policy Development and Review)
  • Borrower’s Counsel for Tax-Exempt Financing
  • Leases and Management Contracts within Bond-Financed Facilities
  • State and Local Tax Exemption Issues (e.g., real estate taxes, sales and use taxes, business license taxes)
  • Charitable Solicitation and Fundraising Issues

Contact:

Michael R. Newby
Michael R. Newby