T. J. Sullivan

Practice Areas

Corporate and Transactional; Health Care; Joint Ventures and Strategic Alliances; Nonprofit and Tax-Exempt Organizations; Tax-Exempt Organization Governance and Compliance; Taxation

Career

T.J. Sullivan is a Partner in the Health Care Practice, advising tax-exempt organizations on complex regulatory and transactional issues. In more than 30 years working on tax matters, Mr. Sullivan has distinguished himself as a trusted partner to tax-exempt entities, including hospitals, health maintenance organizations (HMOs), clinics, and integrated health systems. A former Special Assistant for Health Care at the Internal Revenue Service, Mr. Sullivan brings a meticulous approach and an insider’s perspective on taxation to every client matter.

Mr. Sullivan advises tax-exempt entities and associations—particularly in the health care space—on tax compliance, reporting, and governance matters. He counsels clients regarding mergers, acquisitions, and sale transactions, and advises on affiliations, joint ventures, and executive compensation and benefits matters. When necessary, he represents exempt organizations in the U.S. Tax Court.

Professional Memberships

American Health Law Association, Fellow; American Health Law Association, Board of Directors (1995-2001); American Health Law Association, Tax Issues Program Committee (Chair 2000-06); American Bar Association, Tax Section and Health Care Subcommittee of the Committee on Exempt Organizations (Co-Chair); and The Exempt Organization Tax Review—Editorial Advisory Board

Publications

Tax-Exempt Hospitals, Community Benefit, and Section 501(r), District of Columbia Bar (Jan. 29, 2021); They’re Back! Sales/Conversions of Nonprofit Hospitals and Health Plans, American Health Law Association (Oct. 26, 2018)

Work Highlights

Obtained a Declaratory Judgment in U.S. Tax Court for the Marshfield Clinic Health System, Inc., the parent of an integrated health care delivery system; Defended IRS examinations involving executive compensation and benefits and other potential excess benefits transactions issues in several regions; Obtained a Declaratory Judgment in U.S. Tax Court for the John Gabriel Ryan Association, a health system subsidiary that operated several joint ventures.

Awards

Education