Taxation of Hospitals and Health Care Organizations (AHLA Members)

Douglas M. Mancino is a partner with Seyfarth Shaw LLP. He represents all types of health care and nonprofit organizations throughout the United States on tax, business, and financial matters. Doug has extensive experience in audits, appeals, and tax litigation. He has served as counsel to health care clients in a case that defined the limits of tax-exempt organizations participating in health care joint ventures and the tax-exemption of health plans.

Doug has authored or co-authored five books and treatises, including Taxation of Exempt Organizations, and more than 110 articles concerning tax-exempt organization and health care issues. He is a former president of the American Health Law Association and served for three years as vice chair publications of the ABA's Tax Section and as Editor-in-Chief of The Tax Lawyer. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. He enjoys a national reputation as one of the country’s top health care and tax-exempt organization lawyers.

Doug earned a J.D. degree summa cum laude from The Ohio State University Moritz College of Law, where he was a member of the Order of the Coif and served as associate editor of the Ohio State Law Journal, and a B.A. degree cum laude from Kent State University. He is admitted to practice in California, the District of Columbia, and Ohio and before the U.S. Court of Appeals for Ninth, Tenth and Eleventh Circuits. He is also admitted to the U.S. Tax Court, the U.S. District Court, Northern District of Ohio, the California Supreme Court, and the Ohio Supreme Court.

Ofer Lion is a partner with Seyfarth Shaw LLP, and is an acknowledged authority on the legal issues that affect nonprofits and tax-exempt organizations.

Ofer has represented health care-related nonprofits and other tax-exempt organizations in a wide range of tax, transactional, corporate, governance, and fiduciary matters, including formation, mergers and acquisitions, executive compensation, international activities and affiliations, unrelated business taxable income, joint ventures, program-related investments, political activities and lobbying, audits and tax controversies, tax return review, tax-exempt bonds, and dissolutions.

He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.

Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com. He is a frequent speaker and has published more than a dozen articles on issues concerning tax-exempt organizations.

Ofer has taught Tax-Exempt Organizations: Law and Practice at the UCLA School of Law and in 2020 was elected as a Fellow of the American College of Tax Counsel.

Ofer earned a J.D. from UCLA School of Law and a B.A. from Pennsylvania State University. He is admitted to practice in California and before the U.S. Court of Appeals, Ninth Circuit; the U.S. District Court, Central District of California; the U.S. District Court, Southern District of California; and the California Supreme Court.