Jim Hasson, a member of Sutherland's Tax Practice Group, represents businesses, tax-exempt organizations and individuals in controversies with governmental agencies; in planning, contractual and financing projects; and in legislative initiatives. He leads projects and relationships for individuals, businesses, universities, private foundations, hospitals, medical research organizations, and other religious, charitable and educational organizations. Jim deals regularly with the Internal Revenue Service (IRS), the Centers for Medicare and Medicaid Services, and other federal and state governmental agencies.
Jim has published numerous articles and speaks extensively at various conferences around the country. From 1987 to 1990, he served as a member of the Exempt Organization Advisory Group to the Commissioner of the IRS, and he served nearly 20 years as an Adjunct Professor of Law in the graduate tax program at Emory University School of Law.
Representative Experiences
Jim's recent representative experiences include:
· Designing and implementing a new medical research organization, a tax-exempt physicians' clinic and a reorganized academic medical center.
· Negotiating the favorable resolution of IRS audits involving substantial proposed federal taxes and penalties on large private foundations.
· Advising on the receipt of IRS approvals for multiple transactions.
· Representing a client in the acquisition of the assets of a bankrupt competitor.
· Designing and implementing planning responses to a temporary congressional action on federal estate and gift taxes.
· Designing and negotiating joint venture agreements among medical research organizations, hospitals and physicians' groups.
Professional Honors and Awards
· Recognized by Chambers USA: America's Leading Business Lawyers in the area of tax (2003-2011)
· Named to The Best Lawyers in America in the areas of nonprofit/charities law (1987-2012) and tax law (1987-2011)
· Selected for inclusion in Georgia Super Lawyers® (2004-2012)
· Fellow, American College of Tax Counsel
Professional and Community Involvement
· Member, American Bar Association
· Member, Atlanta Bar Association
· Member, District of Columbia Bar
· Member, National Association of College and University Attorneys
· Member, American Health Lawyers Association
· Former Chair, Exempt Organizations Committee, Tax Section, American Bar Association
· Former Division Coordinator, Tax Section of the Tax Exempt and Governmental Entities Division of the IRS, American Bar Association
· Former Chair and Continuing Member, Board of Trustees, Reinhardt University
· Former Chair and Continuing Member, Board of Directors, Foxfire Fund
· Former Chair, Board of Directors, Metropolitan Atlanta Crime Commission
· Graduate, Leadership Atlanta
· Elder and Trustee, First Presbyterian Church
· Chairman, Board of Directors, House-Hasson Hardware Company
· Director, A.D. Henderson Foundation
· Director, Gary and Mary West Wireless Health Institute
Recent Speaking Engagements
· "Independent Foundations Legal Update," Southeastern Council of Foundations 42nd Annual Meeting (November 9, 2011)
· "Legal Lessons for Family Foundations," Southeastern Council of Foundations Family Foundations Forum (June 6, 2011)
· "Current UBIT Issues," Annual Representing and Managing Tax-Exempt Organizations Conference, Georgetown University Law Center (April 29, 2011)
· Southeastern Council of Foundations - Annual Meeting Legal Update (November 12, 2010)
· "Estate Taxes, Donor Advised Funds and Supporting Organizations: Are Private Foundations Becoming Obsolete?" Rocky Mountain Tax Seminar for Private Foundations (August 31, 2010)
· "Tax Law 101 - The Basic Rules for Private Foundations" and "Tax Law 102 - Tax Exemption and Unrelated Business Income Tax for Charities" Rocky Mountain Tax Seminar for Private Foundations (August 31, 2010)
· Southeastern Council of Foundations-Annual Meeting Legal Update (November 11, 2009)
· "Current UBIT Issues," Annual Representing and Managing Tax-Exempt Organizations Conference, Georgetown University Law Center (April 7, 2009)
· Southeastern Council of Foundations-Annual Meeting Legal Update, November 12, 2008-The Annual Quiz (November 12, 2008)
· "Tax Issues for Non-Profit Hospitals," Georgia Hospital Law Manual (2005, updated 2010)
· "How to Avoid Unrelated Business Income and Self-Dealing Situations," 47th Annual Hawaii Tax Institute (November 3, 2010)
· "Current UBIT Issues," Annual Representing and Managing Tax-Exempt Organizations Conference (April 23, 2010)
· Southeastern Council of Foundations-Annual Meeting Legal Update (November 11, 2009 and November 12, 2008)
· "Tax Management Issues for Colleges and Universities," Tax Institute for Colleges and Universities (May 19, 2009)
· "Supporting Organizations and Donor Advised Funds as Grantees: Life Under the New Rules" and "The Revised Form 990 and the Impact for Private Foundations," Salk Institute for Biological Studies, Tax Seminar for Private Foundations (May 13-14, 2009)
· "Current Topics of Interest for Private Foundations and Their Grantees," Council on Foundations (May 3, 2009)
· "Current UBIT Issues," Annual Representing and Managing Tax-Exempt Organizations Conference, Georgetown University Law Center (April 7, 2009 and April 24, 2008)
· Teleconference on Recent Legislation: Items Requiring Immediate Action by Non-Operating Private Foundations (August 15, 2008)
· "What's With All the Policies? Legal and Practical Issues," Tax Seminar for Private Foundations, Non-profit Roundtable (August 5, 2008)
· "Foundation Investment Consideration-Tax and Fiduciary Concerns" and "Analysis of an IRS Audit," Salk Institute for Biological Studies, Tax Seminar for Private Foundations (May 14-15, 2008)
· "Impact of the Pension Protection Act on Colleges and Universities," Tax Institute for Colleges and Universities (May 20, 2007)
· "The Congressional Attack on Charities and Responses from the IRS and Treasury," Georgia Society of CPAs (October, 26, 2006)
· "Recent Legislation: Items Requiring Immediate Action by Non-Operating Private Foundations," Teleconference (August 15, 2006)
News
39 Sutherland Attorneys Named as 2012 Georgia Super Lawyers
March 2, 2012
Sutherland Attorneys, Practices Top Chambers USA 2011 Rankings
April 14, 2011
More than 40 Sutherland Attorneys Recognized as 2011 Georgia Super Lawyers
March 24, 2011
Sutherland Earns Top Chambers USA 2010 Rankings
July 7, 2010
IRS Issues Final Rules on Tax-Exempt Parties To Prohibited Shelters, Drops One Definition
July 6, 2010 BNA's Daily Report for Executives, Pension & Benefits Daily, and Daily Tax Report newsletters
"IRS Survey Shows Schools Hoard Funds, Grassley Says"
May 14, 2010
Sutherland Attorneys Named 2010 Georgia Super Lawyers and Rising Stars
March 1, 2010
UPMIFA and Private Foundations
December 2008
Legal Alerts
IRS Releases Limited, Additional Guidance for Private Foundations and Donor-Advised Funds in Revenue Procedure 2009-32
July 7, 2009
Legal Alert: Hospitals and Federal Income Taxes
December 19, 2008
Legal Alert: New IRS Compliance Questionnaire
October 2, 2008
Legal Alert: IRS Releases Revised Instructions to Redesigned Form 990
August 20, 2008
Legal Alert: IRS Releases Redesigned Form 990
December 21, 2007
Legal Alert: Telephone Excise Tax Refunds
May 3, 2007
Legal Alert: Charitable Organizations-Charitable Remainder Trusts
January 5, 2007
Legal Alert: Private Foundations - Grants to Supporting Organizations
December 8, 2006
Legal Alert: Recent Legislation Affecting Tax-Exempt Organizations
August 9, 2006
Legal Alert: Recent Legislation Affecting Tax-Exempt Organizations - Part II
August 9, 2006
Legal Alert: Recent Legislation Affecting Tax-Exempt Organizations - Part III - Contributions to Type I and Type III Supporting Organizations
August 10, 2006
Legal Alert: Recent Legislation Affecting Tax-Exempt Organizations - Part IV - Assets Held by Private Foundations
August 10, 2006
Legal Alert: Recent Legislation Affecting Tax-Exempt Organizations - Part V - Compensation by Supporting and Supported Organizations
August 11, 2006
Publications
Tax Issues for Non-Profit Hospitals
2005, updated 2010 Georgia Hospital Law Manual
Southeastern Council of Foundations - Annual Meeting Legal Update
November 11, 2009
26th Annual Representing & Managing Tax-Exempt Organizations Conference - James K. Hasson Jr.
April 7, 2009
Southeastern Council of Foundations - Annual Meeting Legal Update, November 12, 2008 - The Annual Quiz
November 12, 2008
Events
Southeastern Council of Foundations 42nd Annual Meeting
November 9, 2011
Southeastern Council of Foundations Family Forum
June 6, 2011
41st Southeastern Council of Foundations Annual Meeting
November 10, 2010
Rocky Mountain Tax Seminar
August 31, 2010-September 2, 2010
Southeastern Council of Foundations--Annual Meeting Legal Update
November 12, 2008 & November,11 2009
Tax Institute for Colleges and Universities
May 19, 2009
Salk Institute for Biological Studies, Tax Seminar for Private Foundations
May 13-14, 2009
Council on Foundations
May 3, 2009
Annual Representing and Managing Tax-Exempt Organizations Conference
April 7, 2009 & April 24, 2008
Teleconference on Recent Legislation: Items Requiring Immediate Action by Non-Operating Private Foundations
August 15, 2008
Non-Profit Panel
August 5, 2008
Tax Seminar for Private Foundations
May 14-15, 2008
Tax Institute for Colleges and Universities
May 20, 2007
Georgia Society of CPAs
October 26, 2006
Teleconference on "Recent Legislation: Items Requiring Immediate Action by Non-Operating Private Foundations"
August 15, 2006