Partners Erika Mayshar and Alexander Lee discuss the implications of tax reform for the non-profit sector, including hospitals, health systems and universities. They address the ways in which all tax-exempt organizations can proactively demonstrate their ongoing commitment to exempt purposes in light of new tax provisions, Congressional pressure, and recent IRS enforcement activity.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.