James R. King (Jim)
Of Counsel

Contact

(T) +1.614.281.3928
(F) +1.614.461.4198

Education

  • The Ohio State University (J.D. 1974; Order of the Coif; Associate Editor, Law Journal); Miami University (B.A. 1968)

Bar Admissions

  • Ohio

Jim King advises nonprofit, tax-exempt health care organizations and other tax-exempt organizations regarding tax, transactional, regulatory, and corporate governance matters.

Jim has substantial experience representing clients in federal and state tax controversy matters, including IRS "whistleblower" audits regarding alleged excess benefit transactions, IRS team examinations of hospitals and health systems, and state challenges to real estate and other tax exemptions. In the transactional area, Jim advises clients regarding mergers, acquisitions, affiliations, commercialization of technology, and contractual and equity joint venture arrangements with for profit organizations. In the regulatory and corporate governance areas, Jim counsels clients regarding conflict of interest, rebuttable presumption and other intermediate sanctions compliance matters, IRS "best practice" policies and procedures, state law fiduciary duties for nonprofit fiduciaries, the impact of FIN 48 and new IRS Schedule UTP on tax-exempt organizations, and the expanded public disclosures required by the IRS's redesign of the Form 990. Representative clients include Bon Secours Health System, the Cleveland Clinic, Educational Testing Service, the Internet Corporation for Assigned Names and Numbers (ICANN), Middlebury College and Middlebury Interactive, OCLC Online Computer Library Center, OSU Health Plan, ProMedica Health System, and Sentara Health System.

Jim is a member of the American Health Lawyers Association (AHLA), where he is currently the chair of the Tax and Finance Practice Group, and the Columbus Bar Association, where he is currently co-chair of the Nonprofit Law Committee. In addition, Jim frequently writes and speaks on matters concerning health care and nonprofit and tax-exempt organizations.


Honors & Distinctions

  • Listed in the 2010 edition of The Best Lawyers in America in the tax, corporate, health care, and nonprofit/charities law areas and in the 2010 edition of Ohio Super Lawyers in the tax and health care fields
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