Elizabeth M. Mills is a senior counsel and a member of the Health Care Department.
Elizabeth’s practice is focused both on health care organizations and tax exemption issues for not-for-profit organizations. She addresses regulatory and transactional issues for all types of health care providers, including hospitals, academic medical centers, large physician group practices, retirement facilities and health maintenance organizations. She advises these organizations as changes to their particular tax exemption standards are proposed, implemented, and litigated.
In addition, Elizabeth assists tax-exempt organizations in addressing tax compliance and governance issues such as Form 990 reporting, executive compensation, payroll taxes, compliance with supporting organization and private foundation restrictions and use of tax-exempt bond-financed property. She represents organizations being audited by the IRS, new organizations obtaining tax exemption from the IRS, and existing organizations addressing changes in their activities or structure. She has worked extensively with joint ventures between tax-exempt and for-profit entities, the formation and restructuring of integrated health delivery systems, and the tax issues facing exempt organizations in captive insurance and group insurance.
Elizabeth speaks and writes frequently on tax exemption matters, particularly for health organizations.