Cases & Deals

Mayo Clinic qualifies as educational organization, obtains $11.5 million in tax refunds

Clients Mayo Clinic

Jones Day won summary judgment for Mayo Clinic in a lawsuit against the United States of America, wherein Mayo Clinic argued that it was exempt from certain income tax on income it received from partnerships because it is an "educational organization." Mayo Clinic argued that an Internal Revenue Code statute controlled whether it was an "educational organization," while the United States argued that a treasury regulation defined "educational organization." Both parties moved for summary judgment, and Jones Day persuaded the court that the treasury regulation's purported definition of "educational organization" was unreasonable. Because the United States' position was "based entirely on the[] impermissible requirements" in the treasury regulation, the court granted summary judgment for Mayo Clinic and concluded that it was entitled to approximately $11.5 in tax refunds, plus statutory interest.

Mayo Clinic v. United States of America, No. 0-16-cv-03113 (D. Minn.)

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