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Tax-Exempt Issues in Health Care

Ice Miller has considerable experience counseling tax-exempt organizations in the health care industry.

These organizations face increasingly complex interaction with regulators, complying with tax exempt governance standards; structuring sophisticated tax exempt financings, managing unrelated business income tax exposure, completing Form 990 submissions, complying with Affordable Care Act requirements including community need assessments and billing and collection limitations.  From the routine to highly sophisticated legal needs, we respond to demands placed on tax-exempt health care organizations.

Representative Experience

  • Governance infrastructure involving conflict of interests, whistleblower policies, financial authority policies, document management and retention, and expense reimbursement
  • Structure and compliance work for integrated health care systems, including requesting private letter rulings on continued tax-exempt compliance after restructurings
  • Review and development of financial assistance policies and billing and collections policies
  • Legal, governance and regulatory review of Form 990
  • Development of planned giving vehicles, fund agreements and charitable giving programs for fundraising foundations related to health care systems
  • Multi-corporate reorganization and consolidation
  • Compliance with state tax issues, including property and sales tax exemptions


Name Position Phone Email
Matt Ehinger Partner 317-236-2183
Margaret R. Emmert Of Counsel 317-236-2169
Gina M. Giacone Partner 317-236-5829
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