Form 990: Schedule H for Healthcare Firms & Hospitals: Practice Guidance
Douglas M. Mancino
McDermott Will & Emery
Douglas M. Mancino is a partner in McDermott Will & Emery LLP’s Los Angeles office. He has represented all types of nonprofit organizations for more than 30 years on tax, business and financial matters. He represents organizations and individuals in connection with the formation of nonprofit organizations such as public charities, private foundations, corporate foundations and trade associations; corporate transactions such as mergers and acquisitions; joint ventures; shared services; conversions from nonprofit to for-profit status, and restructuring of corporate organizations. He has extensive experience in audit, appeals and tax controversy matters, has served as lead tax counsel in 15 audits conducted by the IRS as part of its Coordinated and Team Examination Programs for large tax-exempt organizations, and has litigated several tax cases in the U.S. Tax Court and in the U. S. Court of Appeals.
Mr. Mancino was profiled by California Law Business as one of the lawyers most frequently cited by their peers among California’s most prominent practitioners in the tax exempt organizations and health care fields. Mr. Mancino also has been recognized by The National Law Journal as one of the nation’s leading managed care lawyers, by the Los Angeles Business Journal as one of Southern California’s top 100 health care executives, and by Los Angeles Magazine as one of L.A.’s “Super Lawyers.” He has also been named in The Best Lawyers in America, 1991-2009 editions (Health Care Law and Non-Profit/Charities Law) and is listed in Who's Who in America, Who's Who in American Law and Chambers USA America's Leading Lawyers for Business. Mr. Mancino was named “The Best of the Best USA 2009” by Expert Guides.
Terence M. Kennedy
Executive Director- Exempt Organization Tax Services
Ernst & Young LLP
Tery Kennedy is an Executive Director in the Cleveland office of Ernst & Young who provides tax planning and advisory services to a broad spectrum of health science organizations throughout Ohio. His clients include multi-entity healthcare systems, physician corporations, managed-care organizations, community hospitals, and other large community-based exempt organizations. Tery primarily serves health care and other exempt organizations on a variety of tax matters, including corporate formations, choice-of-entity determinations, IRS examinations, income and employment tax issues, intermediate sanction concerns, joint venture structures, physician initiatives, unrelated business income tax issues, information reporting requirements, and pension and benefit planning and compliance.
Tery graduated in 1987 from Xavier University with a Bachelors of Science degree in Business Administration, majoring in accounting. He received his law degree from Case Western Reserve University School of Law in 1990. Tery is a member of the American, Ohio and Cleveland Bar Associations, the American Institute of Certified Public Accountants and the Healthcare Financial Management Association.
James P. Joseph
Arnold & Porter LLP
James Joseph represents clients on tax litigation and planning matters. On tax controversy matters, he
has represented corporations, partnerships, tax-exempt organizations, and individuals in Internal
Revenue Service (IRS) audits, proceedings before the IRS Appeals Office, and litigations in the US Tax
Court, the US Court of Federal Claims, and federal district and appellate courts. In tax planning area,
Mr. Joseph has advised tax-exempt organizations (including public charities, colleges and universities,
private foundations, and trade associations) on business ventures, Internet-related issues, lobbying, and
political activities. He also works with corporate and tax-exempt clients on corporate governance,
executive compensation, and other general tax matters.
Mr. Joseph currently serves on the Internal Revenue Service's Advisory Committee on Tax Exempt and Government Entities (ACT). Appointed by the Secretary of the Treasury, ACT members advise the IRS on operational policies and procedures. Mr. Joseph was Chair of the Tax Section of the District of Columbia Bar and is currently Chair of the American Bar Association's Section of Taxation, Exempt Organizations Committee, Subcommittee on Intermediate Sanctions. In 2006, Mr. Joseph was named one of the "Top Washington Lawyers" for Tax, Trusts, and Estates, by the Washington Business Journal, and he was also named one of the "best" tax lawyers in Washington, DC, in 2004 by Washingtonian Magazine. In 2003, Mr. Joseph was a recipient of the Ally of Justice Award for his work for the Human Rights Campaign. He serves on the Board of Trustees of the Lawyers' Committee for Civil Rights Under Law, Co-Chairs its Voting Rights Project Support Committee, and serves on the Corporate Advisory Council of the League of Women Voters and the Advisory Board of Catholics in Alliance for the Common Good.