Tax-exempt Organizations

The Health Law Group at Ober|Kaler is known for offering its tax-exempt health care clients an array of sophisticated legal capabilities. We work hand-in-hand with our clients, partnering with them to identify and evaluate the many important tax exemption issues that must be considered when entering into transactions or making governance changes.

We represent a variety of tax-exempt clients in the health care arena, including:

Public and private hospitals
Multi-hospital systems
Integrated delivery systems
Academic medical centers
Home health agencies
Health maintenance organizations (HMOs)
Continuing care retirement communities
Provider associations
Physician clinics
Faculty practice plans
Physician-hospital organizations
Management services organizations
Shared service organizations

Our attorneys offer our clients a wealth of experience in all aspects of tax, corporate, regulatory and operational issues relating to the health care sector. We also work closely with colleagues across our Health Law Group as well as with other Ober|Kaler attorneys from related practices. Our capabilities include:

Preparing and filing applications for tax-exempt status
Representation in pre-submittal conferences and conferences of right
Preparing and filing private letter ruling requests
IRS audit representation in post-audit challenges to exempt status
Evaluating tax aspects of corporate restructuring by exempt organizations
Evaluating unrelated business activities
Evaluating physician recruitment programs
Drafting agreements to satisfy tax, Stark and fraud and abuse rules
Analyzing joint venture activities
Drafting and negotiating joint venture transaction agreements
Advising on lobbying and political campaign activity restrictions
Drafting conflict of interest and compliance policies
Evaluating intermediate sanctions issues and developing compliance procedures
Analyzing and resolving tax-exempt bond financing issues
Advising on employee benefits and executive compensation issues