Jim M. Pool

In his healthcare and tax-exempt organizations practice, Jim specializes in providing strategic organizational, payment, tax, and compliance advice and direction to all types of health care providers and tax-exempt organizations. Jim is recognized as a Band 1 leading practitioner in Healthcare by Chambers USA, and recognized as the 2025 "Lawyer of the Year" in Nonprofit / Charities Law in Birmingham by Best Lawyers in America.

His practice varies widely according to the needs of his clients, but typical engagements include:

• Working with health care clients to structure clinical and hospital/physician integration, co-management, value-based enterprise, affiliation, and joint venture arrangements
• Dealing with all levels of regulatory and tax law issues for both his health care and tax-exempt clients
• Implementing alternative payment arrangement and collaborative delivery systems
• Managing all aspects of compliance planning with regard to tax and health care regulation at both the state and federal levels
• Assisting clients with internal and external audits and investigations, including HIPAA, and privacy and security breaches
• Formation and obtaining recognition of tax exempt status under section 501(c) of the Internal Revenue Code for new entities, including 501(c)(3), 501(c)(4) and 501(c)(6) entities
• Advising tax-exempt governmental entities
• Advice regarding compliance with the unrelated business income regulations
• Consulting and strategic planning regarding governance issues
• Dealing with lobbying and electioneering issues
• Navigating private foundation compliance

Community & Professional

• American Health Lawyers Association
• Alabama State Bar Association, Heath Law Section
• Birmingham Bar Association
• Alabama Law Institute
• Jim is involved in the community and participates on several nonprofit and church boards and committees.

Recognition

• Chambers USA, Band 1 Leading Practitioner in Health Care Law (2017-present)
• Mid-South Super Lawyers in the area of Health Care Law (2012-present)
• The Best Lawyers in America© for Health Care Law and Non-Profit/Charities Law (2006-present)
• Best Lawyers® "Lawyer of the Year" for Non-Profit/Charities Law (2015, 2020, 2022, 2025)
• Martindale-Hubbell AV® Preeminent Rating