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  • Linda S. Moroney
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Linda S. Moroney

Moroney_Linda_New-2019-Bio-Template-730-x-730

Partner

Manatt Health
Contact
  • lmoroney@manatt.com
  • Phone: 312.529.6303
  • Download vCard
  • Chicago
Bar Admissions
  • Illinois

    Iowa

    Wisconsin

Education
  • University of Iowa College of Law, J.D., with honors, 1994

    Buena Vista College, B.A., summa cum laude, 1991

Services
  • Health Care Transactions
Industries
  • Manatt Health

Show Full Bio

  • Profile
  • Speaking Engagements
  • Honors & Awards
  • Memberships
  • Publications
Profile

Profile

Representing nonprofit health care systems, foundations and other tax-exempt organizations nationwide, Linda Moroney counsels clients on transactional matters, tax compliance and reporting, and governance.

Linda advises clients on formation and exemption of nonprofit organizations, including charitable foundations. She provides tax counsel on health care restructurings, affiliations and mergers, as well as the conversion of taxable medical groups to tax-exempt subsidiaries of exempt healthcare systems. She also negotiates affiliation agreements, merger and purchase agreements, joint ventures, joint operating agreements, and faculty practice plan arrangements.

In addition, Linda counsels clients on reporting and compliance issues involving financial assistance policies and billing and collection practices. She advises providers on physician compensation, practice acquisitions, intermediate sanctions, conflict of interest policies, management contracts and corporate governance.

Before joining Manatt, Linda was a partner at another national law firm. Earlier in her career she served as chief legal officer at a regional health care system.

An active member of the American Health Lawyers Association (AHLA), Linda was appointed to the AHLA Board of Directors in 2018. During her tenure, she has served as a member of the Board’s Finance Committee, Programs Committee, Governance Committee, and Membership-IDEA Committee. Linda is a past chair of AHLA’s Tax and Finance Practice Group and served as Planning Committee chair for the AHLA Tax Issues for Health Care Organizations Conference for several years.

Speaking Engagements

Speaking Engagements

Speaker, “Tax Issues in Health Care Transactions – Still There (Even if Late to the Party),” AHLA Tax Issues for Healthcare Organizations Conference, October 24-25, 2022, Washington, DC.

Speaker, “IRS Takes Another Swing at ACOs – Warranted Hostility or Just a Big Misunderstanding?,” IPMI Healthcare Law and Compliance Institute, October 3, 2022, Beverly Hills, CA.

Speaker, “Antitrust and Health Care: What to Expect in 2022,” Manatt Health, Mar. 1, 2022.

Speaker, “In the Weeds: Negotiating Joint Venture Agreements at Ground Level,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 19, 2021.

Speaker, “Strategic Affiliations: Trends, Tools and Tips for Success,” Manatt Health, Oct. 12, 2021.

Speaker, “Healthcare M&A in the Age of COVID-19—and Beyond,” Manatt Health, Dec. 15, 2020.

Speaker, “Governance at Ground Level – Aiming for Perfect With Imperfect Facts,”  AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 22, 2019.

Panelist, “UBTI After Tax Reform:  Q & (No) A,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 24, 2018.

Panelist, “Healthcare Joint Ventures: Basic Issues & Case Studies,” American Bar Association Business Law Section Annual Meeting, Sept. 14, 2018.

Moderator, “Optimizing Legal Department Operations in a Dynamic Environment,” IPMI Healthcare Law & Compliance Institute, Dallas, TX, March 6, 2018.

Speaker, “Demystifying the Tax Laws: Understanding the Basics for Nonprofit Health Care Organizations,” AHLA Fundamentals of Health Law Conference, Chicago, IL, Nov. 7, 2017.

Speaker, “Primer: Tax Exemption and Tax Issues,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 18–20, 2017.

Speaker, “Tax Exemption and Tax Issues,” AHLA Fundamentals of Health Law Conference, Chicago, IL, Nov. 14–15, 2016.

Speaker, “Tax Exemption and Tax Issues,” AHLA Fundamentals of Health Law Conference, Chicago, IL, Nov. 16–17, 2015.

Speaker, “Challenges and Opportunities: Engaging in Lobbying and Advocacy Activities by Non-Profit Health Care Providers,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 8–9, 2015.

Presenter, “Rubber, Meet Road: Final IRC Section 501(r) Regulations Mean the Time for Compliance Is Now,” AHLA Annual Meeting, Washington, D.C., June 29, 2015.

Presenter, “Never the Twain Shall Meet: Affiliations Between Exempt and For-Profit Health Care Entities,” AHLA Webinar, Nov. 18, 2014.

Speaker, “Tax Exemption and Tax Issues,” AHLA Fundamentals of Health Law Conference, Chicago, IL, Nov. 12–14, 2014.

Speaker, “Never the Twain Shall Meet: Affiliations Between Exempt and For-Profit Health Care Entities,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 19–21, 2014.

Presenter, “Advising Nonprofit Providers: What All Health Care Lawyers Need to Know About Tax,” AHLA Webinar, Nov. 20, 2013.

Speaker, “Compensating Employed Physicians: Tax Law, Stark and Anti-Kickback Implications,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct., 20–22, 2013.

Speaker, “Herding Cats: Formation, Exemption and Operation of Affiliated Physician Groups,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 3–4, 2011.

Presenter, “Tax Issues for ACOs,” AHLA Webinar, April 28, 2011.

Speaker, “A Night at the Movies, Starring Employed Physicians (Now Playing at an Exempt Hospital Near You),” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 11–12, 2010.

Speaker, “Governance: Keeping It Real in a World of Great Expectations,” AHLA Tax Issues for Health Care Organizations Conference, Arlington, VA, Oct. 12–13, 2009.

Honors & Awards

Honors & Awards

Notable Attorneys of Wisconsin, 2023

The Best Lawyers in America, 2022–23

Nightingale’s list of “Outstanding Young Healthcare Lawyers”

Memberships

Memberships

Admitted to practice in Illinois, Iowa and Wisconsin

Member, American Health Law Association (Board of Directors, Past Chair; Tax and Finance Practice Group, Program Chair)

Member, IRS Tax-Exempt/Government Entities Council, Great Lakes Area

Member, Wisconsin Bar Association

Member, Iowa State Bar Association

Member, Illinois State Bar Association

Certified Public Accountant, Iowa Accountancy Examining Board

Publications

Publications

Quoted, “COVID-19 and the law discussed during Health Law Society event,” Detroit Legal News, July 20, 2021.

Co-author, “IRS Releases New Safe Harbors for Management Contracts Involving Bond-Financed Hospitals,” Client Alert, Aug. 24, 2016.

Co-author, “IRS Denies Tax Exemption to Commercial ACO,” Health Care Insight, April 26, 2016.

Co-author, “Double Check Your Work: IRS to Step Up Section 501(r) Hospital Examinations This Year,” Client Alert, March 22, 2016.

Quoted, “The Affordable Care Act Isn’t Wiping Out Unpaid Hospital Bills,” Modern Healthcare, March 7, 2016.

Quoted, “Wheaton Franciscan Healthcare to Join Ascension Health,” Milwaukee Journal Sentinel, Oct. 29, 2015.

Linda in the News

  • 08.18.22

    86 Manatt Attorneys Named to 2023 Best Lawyers Guide

    Eighty-six Manatt attorneys have been named to the 2023 edition of Best Lawyers in America, which recognizes the nation’s leading lawyers each ...

  • 10.07.21

    Manatt Expands National Health Care Capabilities With Arrival of ...

    Senior litigator Megan Thibert-Ind further enhances firm’s industry-leading, integrated legal and consulting model, bringing significant ...

  • 08.19.21

    77 Manatt Attorneys Named in Best Lawyers 2022 Guide

    Seventy-seven Manatt attorneys have been named to the 2022 edition of Best Lawyers in America, which recognizes the nation’s leading lawyers ...

  • 08.18.21

    Manatt Adds Leading CFPB Regulator to Growing National Financial ...

    Former CFPB Associate Director Bryan Schneider brings unparalleled regulatory experience to the firm’s expanding hybridized financial services group.

Show More


Linda's Newsletters

  • 07.15.20

    IRS Provides Relief for Tax-Exempt Hospitals Due to Ongoing COVID-19 ...

    On Tuesday, July 14, the Internal Revenue Service (IRS) released Notice 2020-56 (the Hospital Relief Notice), which provides an additional ...

  • 06.20.18

    Linda Moroney Elected to AHLA Board

    Manatt Health partner Linda Moroney has been elected to the board of the American Health Law Association (AHLA).



Linda's Events and Webinars

  • 03.01.22

    Antitrust and Health Care: What to Expect in 2022

    The big technology companies may be making headlines for antitrust scrutiny, but health care is also squarely in the crosshairs for heightened ...



  • 10.12.21

    Strategic Affiliations: Trends, Tools and Tips for Success

    How Can You Create and Structure Strategic Affiliations That Advance Your Objectives—and Drive Sustainable Success? Find Out at a New Manatt ...



  • 12.15.20

    Healthcare M&A in the Age of COVID-19—and Beyond

    Discover the Trends in Healthcare Transactions, the Drivers Behind the Changes and What Lies Ahead as Stakeholders Deal With the Pressures of the ...

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