Taylor, John C.

Jim King advises tax-exempt health care organizations and other tax-exempt and nonprofit organizations regarding tax, transactional, regulatory, and corporate governance matters.

Jim has substantial experience representing clients in federal and state tax controversy matters, including IRS "whistleblower" audits regarding alleged excess benefit transactions, IRS team examinations of hospitals and health systems, and state challenges to real estate and other tax exemptions. In the transactional area, Jim advises clients regarding mergers, acquisitions, affiliations, and joint venture arrangements with for profit organizations. In the regulatory and corporate governance areas, Jim counsels clients regarding conflict of interest, rebuttable presumption and other intermediate sanctions compliance matters, IRS "best practice" policies and procedures, state law fiduciary duties for nonprofit fiduciaries, the impact of FIN 48 on tax-exempt organizations, and the expanded public disclosures required by the IRS's redesign of the Form 990. Representative clients include Bon Secours Health System, the Cleveland Clinic, Lafayette General Medical Center, ProMedica Health System, Sentara Health System, and the Internet Corporation for Assigned Names and Numbers (ICANN).

Jim is listed in the 2009 edition of The Best Lawyers in America in the tax, corporate, health care, and nonprofit/charities law areas and in the 2009 edition of Ohio Super Lawyers in the tax and health care fields. He is a member of the American Health Lawyers Association (AHLA), where he is currently the chair of the Tax and Finance Practice Group. In addition, Jim frequently writes and speaks on matters concerning health care and nonprofit and tax-exempt organizations.