Overview
Robert C. Louthian, III, represents exempt organizations on a wide range of tax and related issues, including determinations of exempt status, securing private letter rulings on proposed transactions, and preparing and representing clients who are under audit by the Internal Revenue Service. He works primarily with hospitals and other institutional providers, private foundations, scientific research organizations, universities, trade associations and corporate foundations. Robert has extensive experience in the formation of provider networks, integrate delivery systems, conversions of tax-exempt organizations and joint ventures with tax-exempt participants.
Prior to joining McDermott, Robert spent seven years as an attorney in the Exempt Organizations Technical Division of the Internal Revenue Service. He served as the national coordinator for examinations of colleges and universities and, while working with all types of exempt organizations, was considered an authority in the areas of colleges and universities, hospitals/health care, scientific research organizations, low-income housing, economic development corporations and unrelated business income activities of exempt organizations’ participation in partnerships/joint ventures and technology transfer organizations.
Robert speaks frequently before bar associations and associations of exempt organizations. He has also written or co-written numerous articles published in tax literature and is co-author of the treatise Taxation of Hospitals and Healthcare Organizations.
Results
- Successfully converted several large nonprofits from tax-exempt to for-profit status
- Restructured corporate philanthropy programs to include complex grant making activities
- Advises numerous tax-exempt organizations on participation in complex joint ventures and similar arrangements
Recognitions
- The Legal 500 2012, 2019
- The Best Lawyers in America, Healthcare Law, Washington, DC, 2020 to 2024
- District of Columbia Courts, Capital Pro Bono Honor Roll, 2023
Credentials
Education
College of William and Mary School of Law, JD, 1987
Wake Forest University, BA, 1984
Admissions
District of Columbia
Virginia
Courts / Agencies
US Tax Court
US Court of Appeals for the Federal Circuit
District of Columbia Court of Appeals
