Form 990 for Hospital Reporting

T.J. Sullivan
Partner
Drinker Biddle
T. J. Sullivan is a health care and tax partner. Until 1996, T.J. was
Special Assistant (Health Care) to the I.R.S. Assistant Commissioner
(Employee Plans and Exempt Organizations). At the Service, he
specialized in matters involving the tax treatment of hospitals, HMOs,
and other tax-exempt organizations. T.J. coordinated development of
Service positions on health care matters, advised field agents during
examinations, and co-chaired the Exempt Organizations Health
Care/College and University Industry Specialization Program ("ISP")
team. In 1993, he served on the White House Task Force on Health
Reform.
T.J. earned an LL.M. degree in Taxation (with distinction)
from Georgetown University . He is an honors graduate of the George
Washington University Law Center , and holds a Master of Public
Administration degree from West Virginia University .
Prior to joining the I.R.S. in 1989, T.J. was a health lawyer in private
practice. Before that, he evaluated federal health policies for five
years with the U.S. General Accounting Office, having entered public
service in 1979 as a Presidential Management Intern.
T.J. writes and speaks frequently on health care and tax topics. In
addition to representing clients in corporate, tax, and regulatory
matters, he was a Founding Director and General Counsel of the
Coalition for Nonprofit Health Care, a national research, education, and
advocacy organization dedicated to preserving a primarily nonprofit
delivery system.
T.J. served on the Board of Directors of the American Health Lawyers
Association from 1995-2001 and Chairs its annual Tax Issues
Program. He also is a member of the Tax Section of the American Bar
Association, and Co-Chair of the Health Care Subcommittee of the
Committee on Exempt Organizations. He serves on the Editorial
Advisory Boards of BNA’s Health Law Reporter and the Exempt
Organization Tax Review , and on the Board of Advisors of the National
Center on Philanthropy and the Law. He is cited in Chambers USA
(2005, 2006) and the 2006 edition of Best Lawyers in America.
Richard D. Sanders
Partner
Balch & Bingham LLP
RICHARD D. SANDERS is a Partner in Balch & Bingham's
Atlanta office and directs the Healthcare Practice Group
in Atlanta. Mr. Sanders represents a variety of healthcare
providers and managed care organizations on a broad
range of issues including fraud and abuse compliance,
antitrust policy, physician self referral management,
medical staff credentialing, Medicare reimbursement,
legislative activities, and business transactions. He also
represents providers and managed care organizations in
their relationships with regulatory agencies, including
state Medicaid, insurance, and health departments, as
well as the U.S. Center for Medicare and Medicaid
Services.
Recently, Rich has counseled hospitals with regard to
improving the effectiveness of their corporate compliance
programs, including the rules protecting patient privacy
and security. In addition, he has assisted several
physician practices transactions, including a practice
merger, as well as the formation of hospital/ physician
joint ventures. Rich regularly speaks to a variety of
groups of hospital and physician executives regarding legal
issues facing healthcare providers. He has presented to
groups of providers on topics including HIPAA, medical
staff credentialing, Medicare fraud and abuse, and
antitrust.
In addition, Rich is on the adjunct faculty at the Rollins
School of Public Health at Emory University and teaches
courses in healthcare law. In 2004, he was awarded
Professor of the Year. Rich is a former intelligence
officer in the U.S. Navy where he worked with an Atlanta-
based unit supporting the U.S. Sixth Fleet in Naples, Italy.
He is a member of the Midtown Atlanta Rotary Club and
on the Board of Buckhead Baseball (Little League). He
and his wife Rebekah, live in Buckhead and have three
children: James (2000), William (2002) and Caroline (2005).
They are members of the Cathedral of St. Philip Episcopal
Church in Atlanta.
Mindy Hatton
Senior Vice President and General Counsel
American Hospital Association
Melinda “Mindy” Hatton is the General Counsel to the American Hospital Association (AHA). In this position, she provides leadership on all legal matters for the AHA. In addition to supervising advocacy-related litigation, she directly oversees the AHA’s work on medical privacy, antitrust, fraud and abuse and other related regulatory matters.
Prior to joining the AHA, Ms. Hatton was a partner at Hogan & Hartson where her areas of practice included antitrust, consumer protection, privacy and public policy issues. Ms. Hatton earned her law degree from Catholic University of America and was the recipient of numerous honors and awards, and her master’s degree in Public Administration from American University.
Lucille M. White
Partner Exempt Organization Tax Services
Ernst & Young LLP
Lucille is a Partner and Regional Practice Leader of Ernst & Young’s Exempt Organizations Tax Practice and a Co-Leader of Americas Provider Sector Tax Practice. She has more than 25 years of experience working with healthcare providers and other tax-exempt entities. She has represented clients before the IRS and state departments of revenue in audit defense work and she has provided an array of tax advisory assistance to healthcare providers as well as other exempt organizations in the following areas: IRS executive compensation and benefits exams; community benefit reporting, conflicts of interest compliance checks, private benefit, inurement and intermediate sanctions concerns, post issuance compliance requirements for tax exempt bonds, research and royalty arrangements, unrelated business income tax, joint ventures and related party transactions, Forms 990 and 990-T reporting, as well as other areas of tax compliance. Lucille works out of the Chicago office.
Background
Lucille holds an A.B. in Economics from Mount Holyoke College, an MBA in Finance and Health Care Administration from University of Michigan, and a J.D. from DePaul University’s College of Law where she focused on health law and taxation. She is a member of the American Institute of Certified Public Accountants, American and Illinois Bar Associations, and the American Health Lawyers Association. Lucille is an annual speaker at the Ernst & Young Health Sciences Tax Conference as well as a speaker for other professional organizations.
About Ernst & Young
Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
Ernst & Young’s Exempt Organizations Tax Practice is composed of professionals who focus exclusively on the unique challenges faced by exempt organizations. Virtually all types of exempt organizations, including hospitals and health care organizations, colleges and universities, private foundations, and charitable, educational, religious and scientific organizations can benefit from the tax advisory and compliance services we provide.




