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Healthcare Tax-Exempt Issues

Kutak Rock’s national healthcare lawyers regularly advise tax-exempt healthcare providers in matters relating to tax-exempt status under Section 501(c)(3) and related provisions of the Internal Revenue Code, including Section 501(r) of the Code. We have a comprehensive understanding of the tax laws and regulations applicable to tax-exempt organizations, along with 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 healthcare clients and the transactions in which they participate, including acquisitions, divestitures, leasings, affiliations, and joint venture arrangements with physicians and other providers and other for-profit and non-profit entities.

Our expertise and experience includes analysis of a broad range of issues concerning corporate governance and corporate transactions, including unrelated business income taxation, 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. Our national health care attorneys advise our tax-exempt healthcare clients in a manner that is commonly recognized for its quality, innovation and attention to detail.