Scott Mariani is the partner leading the Firm’s Healthcare Services Team’s tax practice.
With more than 25 years of experience, he provides tax compliance, consulting and strategic advisory services to organizations across the healthcare and tax-exempt sectors, including integrated healthcare delivery systems, hospitals, academic medical centers, physician groups, colleges and universities, foundations, associations, nursing homes and assisted living facilities.
In addition, Scott provides tax consulting and compliance services to high-net-worth individuals. His specialized expertise includes tax-exempt organization planning, Form 990 strategy, governance, executive compensation, employee benefits, community benefit reporting, tax-exempt financing, joint ventures, intermediate sanctions, unclaimed property compliance, corporate restructuring and transaction support. He also advises clients on mergers and acquisitions, fair market value analyses, due diligence and IRS and state tax examinations.
Learn more about my professional experience and how I spend my time outside the firm.
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Scott is a frequent author and speaker on healthcare and not-for-profit industry-related tax matters and issues with the Healthcare Financial Management Association. Scott has provided pro bono tax services to the Bergen County Legal Services for individuals who require tax advice but cannot afford to pay an attorney or accountant; his pro bono work was recognized with an award from the Bergen County Legal Services.
On January 20, 2026, the Internal Revenue Service (IRS) resumed accepting new applications for group exemption ruling requests by issuing Revenue Procedure (Rev. Proc.) 2026-8. This new guidance ends the moratorium on new applications for group exemption rulings that began in 2020 and introduces new requirements and guidance for applying for and maintaining a group…
A Congressional discussion draft released May 12, 2026, would significantly expand the information that tax-exempt hospitals must report annually on their Form 990. The draft amends Section 6033 of the Internal Revenue Code by adding a new subsection (p) and would apply to every organization described in IRS Code Section 501(r)(2) that is required to…
Share Governance: Document Retention 7th and Final in a Series As a follow-up to our initial tax tip in this series entitled “Governance Issues for Tax-Exempt Organizations”, which was released on April 25, 2012, WithumSmith+Brown has compiled a list of what we believe to be “best practices” with respect to each topic included in the…