Catherine E. (Cathy) Livingston helps tax-exempt organizations craft solutions to their tax issues. Having held primary responsibility for tax-exempt organizations at Treasury’s Office of Tax Policy and the IRS Office of Chief Counsel, she has unparalleled knowledge and experience in addressing complex legal problems for nonprofits.
She advises nonprofits on the tax implications of their operations and transactions and assists them in IRS audits, ruling requests, and exemption applications. She works with nonprofits involved in health care, education, environmental conservation, technology innovation, issue advocacy, and social enterprise. She also advises organizations and their boards on nonprofit corporate governance.
Cathy is also a leading authority on the Affordable Care Act. She has in-depth knowledge of the many tax provisions contained in the ACA and ongoing issues over enforcement. She assists clients in understanding the ACA, legislative proposals to amend the ACA, and pending ACA litigation.
Prior to joining Jones Day in 2013, Cathy was the IRS’s first Health Care Counsel, the principal legal advisor to IRS senior leadership on all aspects of the Affordable Care Act. From 2002 until 2010, Cathy oversaw all IRS legal work with respect to tax-exempt organizations.
From 1994 to 1998, she held positions in Treasury’s Office of Tax Policy. She helped draft the tax guidance on most significant issues for tax-exempt organizations of the past two decades, including excess benefit transactions, joint ventures, unrelated business income, section 501(r) requirements for tax-exempt hospitals, and political and lobbying activities.
- Yale University (J.D. 1991; Thurman Arnold Prize for Best Moot Court Argument; Potter Stewart Prize for Best Moot Court Brief; C. LaRue Munson Prize for Work in Clinical Program; B.A. in History summa cum laude 1987; Phi Beta Kappa; McClintock Prize for Best Senior Essay in Western Americana)
BAR ADMISSIONS :
- District of Columbia,
- U.S. Tax Court, and
- U.S. Supreme Court
- Law Clerk to Judge Stanley Sporkin, U.S. District Court, District of Columbia (1991-1992)
- Served with the Office of Chief Counsel, Internal Revenue Service in the following positions: Health Care Counsel (2010-2013) and Deputy Division Counsel/Deputy Associate Chief Counsel,
- Tax Exempt and Government Entities Division (2002-2010); served with the Office of Tax Policy,
- U.S. Department of Treasury (1994-1998) in the following positions: Deputy Tax Legislative Counsel (Legislative Matters),
- Associate Tax Legislative Counsel, and Attorney Advisor
- Nonprofit hospital and affiliate retain tax-exempt status
- Nonprofit health plan secures determination of tax-exempt status
- WMATA engages advisors for executive board
- ICANN advised in connection with governance reform and transition of IANA functions
- Tekni-Plex acquires Sancap Liner Technology
- National Public Radio seeks advice on First Amendment, corporate, and labor matters
- Large nonprofit health system develops retention bonus policy for key employees
- Large research university ensures health benefits for academic workforce comply with ACA
- National nonprofit media organization receives advice on corporate sponsorship of digital media activities
- Prepaid health plan undergoes IRS audit
- RockWood Equity Partners affiliate acquires Altimate Medical.
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