Mayo Clinic’s $11.5 Million Tax Case Sent to Lower Court (2)

Mayo Clinic’s fight over whether it is entitled to an $11.5 million tax refund as an educational institution is being sent back to a trial court for more work before a federal appeals court can rule.

The Mayo Clinic is the parent organization not just to multiple clinics and hospitals, but also to the Mayo Clinic College of Medicine and Science, which includes several medical schools. Its lawsuit focused on whether it should qualify as an “educational organization” under tax code Section 514(c)(9)(C)(i). Qualifying would let it avoid the taxes that a nonprofit typically pays on ...