Linda S. Moroney

Partner Chicago
Phone: (312) 569-1290
Fax: (312) 569-3290


Linda S. Moroney* provides tax and corporate advice to non-profit health care institutions and other tax-exempt organization. She handles a wide range of issues, including formation and exemption, health care system restructurings, affiliations and mergers, charitable foundations, joint operating agreements, joint ventures, reporting and compliance issues, corporate governance and general tax issues for health care and non-profit transactions.

Linda is a certified public accountant.

*Admitted in Wisconsin and Iowa only. Application for Admission on Motion in Illinois pending.


Linda has significant experience providing tax and corporate advice to clients. Her experience includes:

  • Representing clients in connection with formation and exemption issues.
  • Handling health care system restructurings, affiliations, and mergers.
  • Advising clients on creating charitable foundations ancillary to the sale of assets of nonprofit hospitals.
  • Negotiating and drafting joint operating agreements and faculty practice plans.
  • Converting taxable medical groups to tax-exempt subsidiaries of exempt health care systems.
  • Advising tax-exempt hospitals and other nonprofit organizations on reporting and compliance issues.
  • Assisting tax-exempt hospitals in complying with new requirements regarding financial assistance policies and billing and collection practices.
  • Advising clients on physician compensation and practice acquisitions, intermediate sanctions, corporate governance, conflict of interest policies, management contracts, and general tax counsel for health care and nonprofit transactions.


Nightingale’s list of Outstanding Young Healthcare Lawyers

Awards Methodology (


Bar Admissions

  • Iowa


  • University of Iowa College of Law, J.D., 1994, with honors
  • Buena Vista College, B.A., 1991, summa cum laude


  • American Health Lawyers Association, (Past Chair: Tax and Finance Practice Group, Program Chair)
  • IRS Tax-Exempt/Government Entities Council, Great Lakes Area
  • American Bar Association, Section of Taxation, Exempt Organizations Committee
  • Wisconsin Bar Association
  • Iowa State Bar Association

Linda's Areas of Focus