Paul Mourning

New York
Phone: +1 212.895.4307
590 Madison Avenue, 20th Floor
New York, NY 10022-2544

Paul Mourning is a partner in the New York office of Crowell & Moring and co-chair of the firm's Health Care Group. 

Paul has a multidimensional practice focused on health care and nonprofit organizations, particularly relating to corporate, regulatory, and transactional matters. Clients include acute care, residential long-term care, home care, and hospice providers, as well as managed care and other health insurance organizations.

Paul has served as National Legal Counsel to The Salvation Army for many years. He advises a variety of tax-exempt clients in a number of service areas, including religious organizations, foundations, educational institutions, museums, social service agencies, and trade associations. In particular, he has significant experience in the establishment, financing, restructuring, and transfer of control of health care and nonprofit organizations, as well as in the disposition of assets and structuring and restructuring of joint ventures. Another focus is advising nonprofit organizations on governance matters that are unique to tax-exempt entities under federal and state law.

Paul is currently on the board of trustees for the College of Mount Saint Vincent. He was named a 2019 New York Law Journal Trailblazer. In addition, Chambers USA and The Best Lawyers in America consistently recognize his proficiency as a leading health care lawyer. He received his J.D. from the University of Virginia School of Law, where he was editor-in-chief of The Virginia Journal of International Law, and his A.B., magna cum laude and Phi Beta Kappa from Dartmouth College. Paul is admitted to practice in the State of New York and is a member of the New York State Bar Association and American Bar Association.

Before joining the firm, Paul was in a variety of leadership roles at an international law firm, including leading the health care nonprofit group and founding and co-chairing the firmwide health care industry team.

Representative Transactional Experience

  • Represented acute care hospital and skilled nursing facility in their affiliation with a major academic medical center in New York.
  • Represented acute care hospital in its affiliation with a public hospital system in Cleveland.
  • Represented a regional acute care hospital in its sale to a Catholic health care network in Cincinnati.
  • Represented a rehabilitation hospital and related medical research institute in a complex affiliation with a major New York area medical center.
  • Represented a long term health system in its affiliations with multiple skilled nursing facilities in Westchester County, Queens and Brooklyn.
  • Represented a long term care system in its affiliations with skilled nursing facilities in Brooklyn and Manhattan.
  • Represented a long term care provider in its acquisition of a skilled nursing facility in the Bronx.
  • Represented various long term care providers in the acquisition of multiple home care providers, particularly certified home health agencies, including multiple hospital based agencies.
  • Represented a long term care network in the acquisition of a major medical center’s inpatient and outpatient hospice units.
  • Represented a long term care network in bidding for a hospice facility in a bankruptcy proceeding.
  • Represented New York based home care provider in its merger with an out of state home care agency network.
  • Have represented numerous skilled nursing and assisted living facilities in the sale or other disposition of their operations, including through affiliations and long term leases.
  • Represented home care provider in establishing a home care joint venture with an acute care facility.
  • Represented a long term care network in its acquisition of a pharmacy and medical infusion business.
  • Represented a national dialysis provider in its acquisition of multiple dialysis facilities in New York.
  • Represented an acute care hospital in the sale of its dialysis operations.
  • Represented a not-for-profit acute care facility in the development of its dialysis unit.
  • Represented a not-for-profit acute care facility in a joint venture to develop an imaging facility.
  • Represented a long term care provider in the acquisition of a special needs managed care plan for patients with AIDS.
  • Represented a state coop health insurer in a novel disposition of its off-exchange commercial health insurance business.
  • Represented a major health insurer in the acquisition of a New Jersey based managed care network.
  • Represented the sponsor in the establishment of an emergency adult care facility in the wake of Hurricane Sandy.
  • Represented a major vision organization in its acquisition of other vision organizations and its merger with a broader health network.
  • Represented various sponsors in the development of continuing care retirement communities and other senior living facilities.
  • Represented a long term care network in the sale of a health care insurance brokerage business.
  • Represented a major religious organization in a merger to change its domicile from New York to Colorado.
  • Represented a major religious organization in the merger of various real estate holding companies in 14 jurisdictions.
  • Represented a New York based commodities exchange in its merger with another exchange.
  • Have represented acute care and skilled nursing facilities in various types of financings, including traditional bank financings, HUD financings and State agency financings.
  • Have represented not-for-profit entities in various types of secured and unsecured financings, including variable rate term notes, commercial paper, tax-exempt bond financings, Section 202 housing, low income housing tax credits and new market tax credit financings.
  • Have represented various commercial entities in commercial paper and other short term financings.


Admitted to practice: New York

Professional Activities and Memberships

  • Member, Board of Trustees, College of Mount Saint Vincent
  • Member, New York Bar Association
  • Member, American Bar Association

Speeches & Presentations

  • "CARES Act | Implications and Opportunities for Nonprofits," Commonfund Webinar (April 7, 2020). Presenter: Paul Mourning.


Client Alerts & Newsletters

Media Mentions

Firm News & Announcements

Apr.23.2020 Chambers USA 2020 Ranks 53 Crowell & Moring Lawyers and 21 Practice Areas Among Best in U.S.
Sep.20.2019 Super Lawyers Recognizes 82 Crowell & Moring Lawyers Across United States
Aug.16.2019 The Best Lawyers in America 2020 Recognizes 49 Crowell & Moring Attorneys, Three Selected as Lawyer of the Year
May.21.2019 New York Law Journal Names Paul Mourning a New York Trailblazer
Apr.29.2019 Chambers USA 2019 Ranks 53 Crowell & Moring Lawyers and 21 Practice Areas Among Best in U.S.
Oct.17.2018 Crowell & Moring Launches Elite New York Health Care Practice