Paul Mourning focuses on representing health care and not-for-profit organizations. His principal practice involves the representation of tax-exempt entities, including religious organizations, foundations, educational institutions, museums, hospitals and other health care institutions, social service agencies, and trade associations.  He has significant experience in the establishment, financing, restructuring, and transfer of control of health care and other non-profit organizations, in the disposition of assets of such entities, and in structuring joint ventures among them.

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. He is a member of the New York State Bar Association and the American Bar Association.