Cathy Livingston has practiced in the field of tax-exempt organizations for more than 25 years. She advises public charities and private foundations on a wide range of matters including exemption, unrelated business income tax, excess benefit transactions, and advocacy. She has unique federal government experience to complement her time advising clients in private practice. From 2002 until 2010, Cathy was a Deputy Associate Chief Counsel in the IRS Office of Chief Counsel where she oversaw all IRS legal work with respect to tax-exempt organizations, and from 1994 to 1998, she was an attorney advisor and Associate Tax Legislative Counsel in Treasury's Office of Tax Policy where she had principal responsibility for tax-exempt organizations . She participated in drafting the tax guidance on most of the significant issues for tax-exempt organizations of the past two decades, including excess benefit transactions, joint ventures, and the permissible scope of political and lobbying activities. Currently she is a partner in the Washington, DC office of the law firm Jones Day.
Cathy is also a leading authority on the Affordable Care Act. She has in-depth knowledge of the many tax provisions contained in the act, including the employer coverage requirement, the individual coverage requirement, the premium tax credit, insurance reforms, insurer fees, the medical device excise tax, and new requirements for tax-exempt hospitals. From 2010 to 2013, Cathy was Health Care Counsel in the IRS Office of Chief Counsel where she served as principal legal advisor to IRS senior leadership on all aspects of the Affordable Care Act and its implementation. She worked closely with the White House, the Department of Health and Human Services, and the Department of Justice on litigation and regulations. She writes and speaks frequently on the Affordable Care Act and on developments in legislation to replace the law.