Taxation and Tax-Exempt Health Care Matters

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Kutak Rock’s national health care lawyers have significant experience representing tax-exempt health care providers in matters relating to tax-exempt status under Section 501(c)(3) and related provisions of the Internal Revenue Code. We have a comprehensive understanding of the tax laws and regulations applicable to tax-exempt organizations, along with a great deal of practical experience advising clients on the specific application of these laws and regulations and the impact they may have on the day-to-day operations of our health care clients and the transactions in which they participate, including tax-exempt financing transactions as well as transactions with physicians and other for-profit entities. Our expertise and experience includes analysis of a broad range of issues concerning unrelated business income taxation, private inurement, impermissible private benefit and intermediate sanctions. In addition, we represent health care providers in seeking tax-exempt status determinations from the IRS, responding to IRS audits, and in connection with corporate reorganizations requiring innovative tax-exemption analysis and private letter rulings from the IRS. We continuously monitor the operations and policy statements of the Treasury Department and the IRS to keep current on developments in the federal tax laws that apply to tax-exempt organizations. As a consequence, our national health care attorneys are able to provide advice to our tax-exempt health care clients that is commonly recognized for its quality, innovation and attention to detail.