Frank Giardini has more than 28 years of experience advising health care and higher education clients. Giardini is in the Philadelphia office, part of the Atlantic Coast market territory, where he leads the Not-For-Profit Health Care Tax group. He has assisted in the development of tax policies and procedures, and the structural tax aspects of constructed agreements. He advises clients on intermediate sanctions planning and compliance, IRS/state tax audit representation, executive compensation, unrelated business tax planning, fundraising, taxable subsidiaries, community benefit rules, Schedule H, and corporate governance. His clients include private foundations, colleges and universities, health care organizations, governmental and quasi-governmental entities, public charities, unions, trade associations, and other tax-exempt organizations.