Tax-Exempt Health Care Organizations

Robinson+Cole's Health Law Group advises tax-exempt hospital systems and other types of tax-exempt health care entities on matters that relate to obtaining and maintaining exempt status. We counsel hospital systems on forming and structuring tax-exempt subsidiaries, including the structuring of governance relationships with tax-exempt supporting organizations. We provide advice on maintaining exempt status, including compliance with Section 501(r) of the Internal Revenue Code, executive compensation and excess benefit transactions, best governance practices, and avoidance of unrelated business taxable income.

Our lawyers provide health care entities, and foundations that support such entities, with advice on matters relating to state regulation of charitable entities. We advise on the formation and structuring of medical foundations, as well as on matters relating to charitable solicitations, governance, fiduciary responsibilities, endowment management, and state contractor and lobbying regulations. We represent clients in matters before the Office of the Attorney General, the Internal Revenue Service, the Department of Revenue Services, the probate courts, and other authorities.

    • Experience
      • Compliance, regulatory, EMTALA, and HIPAA counseling of national behavioral health company and dialysis services companies.*
      • Representation of cardiology group practice in negotiation of exclusive cardiology services agreement with community hospital cardiology program joint venture.*
      • Representation of a home and hospice care provider in a disaffiliation from a large health care system and conversion to a freestanding entity, including negotiation of deal terms, representation before the Attorney General's office on the proposed use of non-profit foundation assets and representation before the Department of Health for regulatory approval and transfer of ownership licenses.*
      • Representation of tax exempt hospital in joint venture for outpatient endoscopy center, including negotiation of Operating Agreement, drafting of private placement memorandum for offering of membership units and subscription agreements and analysis of tax exemption and fraud and abuse issues.
      • Representation of joint venture between tax exempt hospital and physicians in connection with development and operation of ambulatory surgery center, including drafting Operating Agreement, drafting private placement memorandum and subscription agreements, fraud and abuse analysis, and drafting and negotiating land option agreement and lease, management agreement and anesthesiology service agreement.
      • Regular representation of not-for-profit health care providers in connection with corporate reorganizations, governance issues and revisions to corporate governance documents.
      • Regular representation of hospitals, integrated delivery systems, nursing homes, continuing care retirement communities, physician groups, outpatient clinics and other health care providers as outside general counsel. Regularly advise these clients in matters of corporate governance, contracts, regulatory compliance, corporate compliance, risk management, policies, fundraising and tax exemption, employment, labor and litigation. Work closely with senior management and/or general counsel in transactional and day-to-day risk management and operational issues.
      • Successfully defended a large community hospital from IRS challenge of its tax exempt status. Focusing upon a building transaction between the hospital and some of its staff physicians, IRS examiners proposed a determination that the hospital no longer qualify as a section 501(c)(3) organization. The IRS position reflected a preliminary conclusion that the transaction conveyed undue private benefits upon the physicians group and constituted prohibited private inurement. Robinson & Cole protested this determination and, after extensive negotiation before the Appeals Office of the IRS, succeeded in persuading the IRS that the transaction should not cause either a loss of tax exemption or the imposition of any other sanctions on the hospital.
      • These matters were of counsel prior to an individual attorney joining Robinson+Cole.

    • News
      • December 11, 2013

        Robinson & Cole Elects Four New Partners and Promotes Six Counsel

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      • November 1, 2013

        Robinson & Cole Receives 34 First-Tier Metropolitan Rankings and Three National Rankings in U.S. News – Best Lawyers Survey

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      • October 21, 2013

        Super Lawyers® Names 61 Robinson & Cole Attorneys to 2013 List

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      • September 3, 2013

        Hartford Office Lawyers Elected to Executive Committee of CBA's Young Lawyers Section

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      • August 16, 2013

        Robinson & Cole Receives Top Listing in Connecticut Attorney Count in Best Lawyers National Peer Review Survey

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      • June 10, 2013

        Chambers USA Ranks Robinson & Cole in Five Practices, Names 17 Attorneys as Leading Lawyers

      • February 11, 2013

        Ted Tucci Quoted in Law360 Article for Health Law

      • December 21, 2012

        Robinson & Cole Attorneys Appointed to Board of Directors of Nonprofits

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      • November 7, 2012

        Robinson & Cole Receives 32 First-Tier Metropolitan Rankings and Four National Rankings in U.S.News - Best Lawyers Survey

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      • October 22, 2012

        Super Lawyers® Names 49 Robinson & Cole Attorneys to 2012 List and Recognizes 26 as Rising Stars

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      • August 28, 2012

        Robinson & Cole Receives Top Listing in Connecticut Attorney Count in Best Lawyers National Peer Review Survey

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      • August 2, 2012

        Ted Tucci on Panel Discussion about the Supreme Court’s Ruling on Health Care

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      • June 30, 2012

        Theodore J. Tucci to Participate in the Metro Hartford Alliance’s Panel Discussion on the U.S. Supreme Court’s Ruling on Health Care Reform

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      • June 7, 2012

        Chambers USA Ranks Robinson & Cole in Five Practices, Names 16 Attorneys as Leading Lawyers

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      • January 19, 2012

        Robinson & Cole Welcomes New Health Law Attorneys

      • October 19, 2011

        Class Dismissed! Appellate Team Wins Summary Judgment for Health Insurer

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      • June 17, 2011

        Chambers USA Ranks Robinson & Cole in Six Practices, Names 12 Attorneys as Leading Lawyers

      • June 14, 2011

        Health Law Attorneys Publish ACO Regulations Article in Connecticut Law Tribune

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      • June 8, 2011

        Robinson & Cole Attorneys Present Webinar on Accountable Care Organizations (ACOs)

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      • May 13, 2011

        Attorneys Present Webinar on Accountable Care Organizations

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      • May 5, 2011

        Robinson & Cole Attorneys Present Medicaid Audit Defense Seminar

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      • December 15, 2010

        Health and Benefits Litigators Win “Appropriate Care” Disability Insurance Case

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      • December 6, 2010

        Health Care Attorneys Talk Strategy with Hospitals

      • November 1, 2010

        VNA Health Care Elects Attorney to Board of Directors

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      • September 17, 2010

        Robinson & Cole LLP Receives Most Connecticut First-Tier Rankings in Inaugural U.S.News - Best Lawyers Survey

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      • August 12, 2010

        Health Law Group Hosted Webinar on New Electronic Health Record Requirements

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      • June 14, 2010

        Robinson & Cole Partner Quoted in Hartford Business Journal on Health Care Reform Impact to Local Businesses

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      • June 4, 2010

        Robinson & Cole Attorneys Author CT Law Tribune Article on Expansion of Fraud and Abuse Laws Under Reform Legislation

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      • May 20, 2010

        Robinson & Cole Attorneys Featured in Health Care Reform Book

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      • April 28, 2010

        Robinson & Cole Attorney Speaks at Regional Economic Development Forum

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      • October 12, 2009

        Connecticut Governor Appoints Robinson & Cole Attorney to Advisory Committee

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