Douglas M.Mancino
Partner
Corporate
dmancino@seyfarth.com
For over four decades, Doug has represented all types of health care and nonprofit organizations on tax, business, and financial matters.
More About Doug
Doug has extensive experience in audits, appeals, and other tax controversies, including tax litigation. He has served as counsel to health care clients in a case that defined the limits of tax-exempt organizations participating in health care joint ventures and represents tax-exempt health plans throughout the United States.
Doug has authored or co-authored five books and treatises and more than 90 articles concerning tax-exempt organizations and health care issues. He is a former president of the American Health Lawyers Association and served for three years as vice chair publications of the ABA’s Tax Section. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. He enjoys a national reputation as one of the country’s top health care and tax-exempt organization lawyers.
Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Board of Directors of the Irvine Health Foundation, The Center on Philanthropy & Public Policy and Health Net, Inc. (NYSE). He is also a member of the Executive Board and an executive vice president of the Music Center Leadership Council. He has previously served on the boards of several other nonprofit organizations, including the Kent State University Foundation, and the National Center on Philanthropy and the Law.
Doug has authored or co-authored five books and treatises and more than 90 articles concerning tax-exempt organizations and health care issues. He is a former president of the American Health Lawyers Association and served for three years as vice chair publications of the ABA’s Tax Section. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. He enjoys a national reputation as one of the country’s top health care and tax-exempt organization lawyers.
Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Board of Directors of the Irvine Health Foundation, The Center on Philanthropy & Public Policy and Health Net, Inc. (NYSE). He is also a member of the Executive Board and an executive vice president of the Music Center Leadership Council. He has previously served on the boards of several other nonprofit organizations, including the Kent State University Foundation, and the National Center on Philanthropy and the Law.
- JD, The Ohio State University Moritz College of Law
Summa cum laude
Order of the coif
Ohio State Law Journal, associate editor - BA, Kent State University
Cum laude
- California
- Ohio
- US Court of Appeals, Ninth Circuit
- US Court of Appeals, Tenth Circuit
- US Court of Appeals, DC Circuit
- US Tax Court
- US District Court, Northern District of Ohio
- California Supreme Court
- Ohio Supreme Court
Related Services
Related Key Industries
Related News & Insights
-
Speaking Engagement
Mar 6, 2024
Douglas Mancino to Co-Present AHLA Webinar, "Recent Trends and Practical Considerations for Hospital Joint Ventures"
-
Attorney Publication
Jan 1, 2024
Douglas Mancino Co-Authors AHLA Health Law Connections Article, "Top Ten Issues in Health Law 2024"
-
Attorney Publication
Nov 1, 2023
Douglas Mancino and Ofer Lion Co-Author Third Edition of AHLA's Taxation of Hospitals & Health Care Organizations
-
Recognition
08/17/2023
210 Seyfarth Attorneys Chosen as Leaders in Their Fields by Best Lawyers in America 2024
- Listed in the Best Lawyers in America (Woodward/White Inc.) for Tax Law (2017–2024); Healthcare Law (1991, 2017–2024); Non-Profit/Charities Law (2007–2022, 2024); Corporate Law (2022-2024) and Corporate Governance Law (2024)
- Recognized as a Senior Statesperson in Healthcare (California) by Chambers USA (2015-2023)
- Recognized as a Leading Lawyer for Not-For-Profit (Nonprofit and Tax Exempt Organizations) by The Legal 500 (Legalese Ltd.) (2021, 2023)
- Recommended Attorney, Not-For-Profit (Nonprofit and Tax Exempt Organizations), The Legal 500 (Legalese Ltd.) (2021, 2023)
- Recommended Attorney, Tax - US taxes - non-contentious, The Legal 500 (Legalese Ltd.) (2022-2023)
- Listed in Southern California Super Lawyers (Thomson Reuters) (2004–2020)
- Recognized Attorney for Healthcare law by The Legal 500 (Legalese Ltd.) (2017–2019)
- Recognized Attorney for M&A/Corporate & Commercial: M&A Middle Market (US), by The Legal 500 (Legalese Ltd.) (2016–2019)
- American Bar Association (Tax Section: past chair, Exempt Organization Committee; past council director; past vice chair-publications and editor-in-chief of The Tax Lawyer)
- University of Southern California Price School of Planning, Center on Philanthropy & Public Policy, Advisory Board member, 2005-present
- American College of Tax Counsel, fellow
- Western Conference on Tax-Exempt Organizations, founding co-chair
- American Law Institute, member
- The Exempt Organization Tax Review, Board of Advisors, member
- Board of Advisors of Taxation of Exempts, member
- National Center on Philanthropy and the Law, Advisory Board (member, 1998-2000, and 2007-2010; chair, 2009-2011)
- California Society for Healthcare Attorneys
- ABA's Health Law Section, Tax and Accounting Interest Group, chair, 1998-2001
- Healthcare Financial Management Association, member, 1980-2001
- ABA’s Tax Section, Exempt Organizations Committee, chair, 1995-1997
- American Health Lawyers Association (past president, July 1992-June 1994; Board of Directors, member, 1988-1995; fellow)
- Co-Author, "NOLs of tax-exempt organizations with more than one unrelated trade or business," Thomson Reuters Taxation of Exempts (November/December 2020)
- Co-Author, "Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business," Legal Update, Seyfarth Shaw LLP (July 30, 2020)
- Co-Author, "New Legislation is Good News on Parking Tax and Private Foundation Excise Tax," Taxation of Exempts (March/April, 2020)
- Co-Author, "Goodbye to 2019 … and the Parking and Public Transit Benefits Tax," Legal Update, Seyfarth Shaw LLP (December 23, 2019)
- Co-Author, "Nonprofit Guide to the Tax Cuts and Jobs Act," The Tax Cuts and Jobs Act: A Guide for Practitioners (2018)
- Co-Author, "New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits," Client Alert, Seyfarth Shaw LLP (December 19, 2018)
- Co-Author, "Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (September 17, 2018)
- Co-Author, "Understanding and Planning for the Excise Tax on Executive Compensation Paid by Tax-Exempt Employers," Client Alert, Seyfarth Shaw LLP (August 10, 2018)
- Co-Author, "Be the Next Paul Newman - Give 100% of Your Business to Your Private Foundation, Newman’s Own Style," Client Alert, Seyfarth Shaw LLP (February 20, 2017)
- Co-Author, "Nonprofit Guide to the 'Tax Cuts and Jobs Act'," Client Alert, Seyfarth Shaw LLP (December 22, 2017)
- Co-Author, "Program Related Investments: Final Regulations," Client Alert, Seyfarth Shaw LLP (April 25, 2016)
- Co-Author, "Court Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (January 13, 2016)
- Co-Author, "Court Affirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (June 1, 2015)
- Co-Author, "Monetizing Colleges’ And Universities’ Intellectual Property," Taxation of Exempts (May 1, 2015)
- Co-Author, "Nonprofit Governance: Directors Held Personally Liable for Mismanagement," Giving in L.A. (April 27, 2015)
- Co-Author, "Nonprofit Governance and Fiduciary Duties: Court Holds Directors Personally Liable for Mismanagement," One Minute Memo, Seyfarth Shaw LLP (April 7, 2015)
- Co-Author, Taxation of Exempt Organizations (2014)
- Original Author, Taxation of Hospitals and Health Care Organizations (2014)
- Co-Author, Joint Ventures Between Hospitals and Physicians (1987)
- Co-Author, A Guide to Complying with Stark Physician Self-Referral Rules - A Guidebook to Stark II (2011)
- Co-Author, "Foot Faults and Community Health Needs Assessments: New Proposed Regulations under Section 501(r) answer some frequently asked questions (FAQs)," Thomson Reuters Taxation of Exempts (November/December 2013)
- Co-Author, "Co-Investing with Disqualified Persons," Taxation of Exempts (November/December 2012)
- Co-Author, "PRIs - New Proposed Regulations and the New Venture Capital," Taxation of Exempts (September/October 2012)
- Currently working on new book tentatively titled: A Comprehensive Guide to the Intermediate Sanctions Rules in Section 4958 of the Internal Revenue Code for Public Charities, Social Welfare Organizations and CO-OP Health Insurance Companies (2011)
- Panelist, "Donor Advised Funds—Is Change in The Air?" Withum Webinar (December 9, 2021)
- Panelist, "You CAN Fight the IRS: A Roadmap for Exempt Organization Controversies," Western Conference on Tax Exempt Organizations, Los Angeles, CA (December 5, 2019)
- Presenter, "A Study of High Net Worth Philanthropy: What Does It all really Mean?," 56th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 6, 2019)
- "Troubled Hospitals: Hard Choices and Successful Pathways, Part III: Regulatory Issues and Road Blocks (Intermediate)," On-demand Webinar, presented by AHLA (July 24, 2017)
- Presenter, "Gifts In-Kind: Key Tax Issues," Representing and Managing Tax-Exempt Organizations, Georgetown Law CLE, Washington, DC (April 28, 2017)
- "Current Issues Affecting Tax-Exempt Full-Service and Limited Purpose Health Maintenance Organizations," American Health Lawyers Association’s 2015 Conference on Tax Issues for Health Care Organizations (October 8, 2015)
- "Tax Provisions in the Affordable Care Act" (October 20-21, 2014)
- Speaker, Workshop for Health Care Executives and Trustees (October 3-4, 2013)
- "Health Care CEO Severance: What's Happening Out There?," Webinar (September 17, 2013)
- "Program-Related Investments (PRIs) and Private Foundations — What You Need to Know Now" (September 12, 2012)
- Moderator, "Ancillary Joint Ventures," Section of Taxation, American Bar Association (May 11, 2012)
- "New Tax Rules for Tax Exempt Hospitals and Accountable Care Organizations" (November 10, 2011)
For over four decades, Doug has represented all types of health care and nonprofit organizations on tax, business, and financial matters.
More About Doug
Doug has extensive experience in audits, appeals, and other tax controversies, including tax litigation. He has served as counsel to health care clients in a case that defined the limits of tax-exempt organizations participating in health care joint ventures and represents tax-exempt health plans throughout the United States.
Doug has authored or co-authored five books and treatises and more than 90 articles concerning tax-exempt organizations and health care issues. He is a former president of the American Health Lawyers Association and served for three years as vice chair publications of the ABA’s Tax Section. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. He enjoys a national reputation as one of the country’s top health care and tax-exempt organization lawyers.
Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Board of Directors of the Irvine Health Foundation, The Center on Philanthropy & Public Policy and Health Net, Inc. (NYSE). He is also a member of the Executive Board and an executive vice president of the Music Center Leadership Council. He has previously served on the boards of several other nonprofit organizations, including the Kent State University Foundation, and the National Center on Philanthropy and the Law.
Doug has authored or co-authored five books and treatises and more than 90 articles concerning tax-exempt organizations and health care issues. He is a former president of the American Health Lawyers Association and served for three years as vice chair publications of the ABA’s Tax Section. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. He enjoys a national reputation as one of the country’s top health care and tax-exempt organization lawyers.
Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Board of Directors of the Irvine Health Foundation, The Center on Philanthropy & Public Policy and Health Net, Inc. (NYSE). He is also a member of the Executive Board and an executive vice president of the Music Center Leadership Council. He has previously served on the boards of several other nonprofit organizations, including the Kent State University Foundation, and the National Center on Philanthropy and the Law.
- JD, The Ohio State University Moritz College of Law
Summa cum laude
Order of the coif
Ohio State Law Journal, associate editor - BA, Kent State University
Cum laude
- California
- Ohio
- US Court of Appeals, Ninth Circuit
- US Court of Appeals, Tenth Circuit
- US Court of Appeals, DC Circuit
- US Tax Court
- US District Court, Northern District of Ohio
- California Supreme Court
- Ohio Supreme Court
Related Services
Related Key Industries
Related News & Insights
-
Speaking Engagement
Mar 6, 2024
Douglas Mancino to Co-Present AHLA Webinar, "Recent Trends and Practical Considerations for Hospital Joint Ventures"
-
Attorney Publication
Jan 1, 2024
Douglas Mancino Co-Authors AHLA Health Law Connections Article, "Top Ten Issues in Health Law 2024"
-
Attorney Publication
Nov 1, 2023
Douglas Mancino and Ofer Lion Co-Author Third Edition of AHLA's Taxation of Hospitals & Health Care Organizations
-
Recognition
08/17/2023
210 Seyfarth Attorneys Chosen as Leaders in Their Fields by Best Lawyers in America 2024
- Listed in the Best Lawyers in America (Woodward/White Inc.) for Tax Law (2017–2024); Healthcare Law (1991, 2017–2024); Non-Profit/Charities Law (2007–2022, 2024); Corporate Law (2022-2024) and Corporate Governance Law (2024)
- Recognized as a Senior Statesperson in Healthcare (California) by Chambers USA (2015-2023)
- Recognized as a Leading Lawyer for Not-For-Profit (Nonprofit and Tax Exempt Organizations) by The Legal 500 (Legalese Ltd.) (2021, 2023)
- Recommended Attorney, Not-For-Profit (Nonprofit and Tax Exempt Organizations), The Legal 500 (Legalese Ltd.) (2021, 2023)
- Recommended Attorney, Tax - US taxes - non-contentious, The Legal 500 (Legalese Ltd.) (2022-2023)
- Listed in Southern California Super Lawyers (Thomson Reuters) (2004–2020)
- Recognized Attorney for Healthcare law by The Legal 500 (Legalese Ltd.) (2017–2019)
- Recognized Attorney for M&A/Corporate & Commercial: M&A Middle Market (US), by The Legal 500 (Legalese Ltd.) (2016–2019)
- American Bar Association (Tax Section: past chair, Exempt Organization Committee; past council director; past vice chair-publications and editor-in-chief of The Tax Lawyer)
- University of Southern California Price School of Planning, Center on Philanthropy & Public Policy, Advisory Board member, 2005-present
- American College of Tax Counsel, fellow
- Western Conference on Tax-Exempt Organizations, founding co-chair
- American Law Institute, member
- The Exempt Organization Tax Review, Board of Advisors, member
- Board of Advisors of Taxation of Exempts, member
- National Center on Philanthropy and the Law, Advisory Board (member, 1998-2000, and 2007-2010; chair, 2009-2011)
- California Society for Healthcare Attorneys
- ABA's Health Law Section, Tax and Accounting Interest Group, chair, 1998-2001
- Healthcare Financial Management Association, member, 1980-2001
- ABA’s Tax Section, Exempt Organizations Committee, chair, 1995-1997
- American Health Lawyers Association (past president, July 1992-June 1994; Board of Directors, member, 1988-1995; fellow)
- Co-Author, "NOLs of tax-exempt organizations with more than one unrelated trade or business," Thomson Reuters Taxation of Exempts (November/December 2020)
- Co-Author, "Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business," Legal Update, Seyfarth Shaw LLP (July 30, 2020)
- Co-Author, "New Legislation is Good News on Parking Tax and Private Foundation Excise Tax," Taxation of Exempts (March/April, 2020)
- Co-Author, "Goodbye to 2019 … and the Parking and Public Transit Benefits Tax," Legal Update, Seyfarth Shaw LLP (December 23, 2019)
- Co-Author, "Nonprofit Guide to the Tax Cuts and Jobs Act," The Tax Cuts and Jobs Act: A Guide for Practitioners (2018)
- Co-Author, "New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits," Client Alert, Seyfarth Shaw LLP (December 19, 2018)
- Co-Author, "Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (September 17, 2018)
- Co-Author, "Understanding and Planning for the Excise Tax on Executive Compensation Paid by Tax-Exempt Employers," Client Alert, Seyfarth Shaw LLP (August 10, 2018)
- Co-Author, "Be the Next Paul Newman - Give 100% of Your Business to Your Private Foundation, Newman’s Own Style," Client Alert, Seyfarth Shaw LLP (February 20, 2017)
- Co-Author, "Nonprofit Guide to the 'Tax Cuts and Jobs Act'," Client Alert, Seyfarth Shaw LLP (December 22, 2017)
- Co-Author, "Program Related Investments: Final Regulations," Client Alert, Seyfarth Shaw LLP (April 25, 2016)
- Co-Author, "Court Reaffirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (January 13, 2016)
- Co-Author, "Court Affirms CA Attorney General’s Demand for Donor List," Client Alert, Seyfarth Shaw LLP (June 1, 2015)
- Co-Author, "Monetizing Colleges’ And Universities’ Intellectual Property," Taxation of Exempts (May 1, 2015)
- Co-Author, "Nonprofit Governance: Directors Held Personally Liable for Mismanagement," Giving in L.A. (April 27, 2015)
- Co-Author, "Nonprofit Governance and Fiduciary Duties: Court Holds Directors Personally Liable for Mismanagement," One Minute Memo, Seyfarth Shaw LLP (April 7, 2015)
- Co-Author, Taxation of Exempt Organizations (2014)
- Original Author, Taxation of Hospitals and Health Care Organizations (2014)
- Co-Author, Joint Ventures Between Hospitals and Physicians (1987)
- Co-Author, A Guide to Complying with Stark Physician Self-Referral Rules - A Guidebook to Stark II (2011)
- Co-Author, "Foot Faults and Community Health Needs Assessments: New Proposed Regulations under Section 501(r) answer some frequently asked questions (FAQs)," Thomson Reuters Taxation of Exempts (November/December 2013)
- Co-Author, "Co-Investing with Disqualified Persons," Taxation of Exempts (November/December 2012)
- Co-Author, "PRIs - New Proposed Regulations and the New Venture Capital," Taxation of Exempts (September/October 2012)
- Currently working on new book tentatively titled: A Comprehensive Guide to the Intermediate Sanctions Rules in Section 4958 of the Internal Revenue Code for Public Charities, Social Welfare Organizations and CO-OP Health Insurance Companies (2011)
- Panelist, "Donor Advised Funds—Is Change in The Air?" Withum Webinar (December 9, 2021)
- Panelist, "You CAN Fight the IRS: A Roadmap for Exempt Organization Controversies," Western Conference on Tax Exempt Organizations, Los Angeles, CA (December 5, 2019)
- Presenter, "A Study of High Net Worth Philanthropy: What Does It all really Mean?," 56th Annual Hawaii Tax Institute, Seyfarth Shaw LLP, Honolulu, HI (November 6, 2019)
- "Troubled Hospitals: Hard Choices and Successful Pathways, Part III: Regulatory Issues and Road Blocks (Intermediate)," On-demand Webinar, presented by AHLA (July 24, 2017)
- Presenter, "Gifts In-Kind: Key Tax Issues," Representing and Managing Tax-Exempt Organizations, Georgetown Law CLE, Washington, DC (April 28, 2017)
- "Current Issues Affecting Tax-Exempt Full-Service and Limited Purpose Health Maintenance Organizations," American Health Lawyers Association’s 2015 Conference on Tax Issues for Health Care Organizations (October 8, 2015)
- "Tax Provisions in the Affordable Care Act" (October 20-21, 2014)
- Speaker, Workshop for Health Care Executives and Trustees (October 3-4, 2013)
- "Health Care CEO Severance: What's Happening Out There?," Webinar (September 17, 2013)
- "Program-Related Investments (PRIs) and Private Foundations — What You Need to Know Now" (September 12, 2012)
- Moderator, "Ancillary Joint Ventures," Section of Taxation, American Bar Association (May 11, 2012)
- "New Tax Rules for Tax Exempt Hospitals and Accountable Care Organizations" (November 10, 2011)